Georgia (and New York) Reexamine their IRC Section 338(h)(10) Election for S Corporations, Jones Day State Tax ReturnJonesDay
Treatment of contingent liabilities after a sec. 338(g) election.(IRC section 338(g))Trachtenberg, Jane I
The article focuses on the decision of a Pennsylvania court regarding the Canteen Corporation versus Commonwealth that was filed on February 8, 2002. The court ruled that an election under Internal Revenue Code Section 338(h)(10) to treat the accompanying transfer of assets in a subsidiary ...
Logistic regression is used to predict the probability of permitting Section 83(b) election in the context of CEO duality, CEO tenure, tax-paying status and size of the firm. Findings – The results show that the presence of CEO duality does not influence the likelihood of permitting a ...