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Searching Content indexed under Shareholders by Mel Schwarz ordered by Published Date Descending.
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IRS Rules On The Continuation Of A Consolidated Group
The IRS has ruled (PLR 2015-05-006) that the parent of a consolidated group had three classes of stock outstanding.
United States
12 Feb 2015
2
IRS Rules On Determining Voting Power Related To Section 355
The IRS has ruled in PLR 2015-05-007 that the voting power of stock within the meaning of Section 355(d) was determined by reference to the ability to elect members of the corporation’s board of directors.
United States
12 Feb 2015
3
Shareholders Allowed To Increase Tax Basis In Their S Corporation Stock For Certain Tax-Exempt Awards
The IRS allowed individual shareholders of an S corporation to increase their basis in the stock of the S corporation.
United States
20 Oct 2014
4
Tax Court Holds That Certain Shareholders Received A Gift In A Merger Of Two Corporations
Certain shareholders received a gift from other shareholders, to the extent that the value of the shares of stock received in a merger exceeded the value of the shares of stock transferred.
United States
13 Oct 2014
5
Final Regulations On Back-To-Back Loan By S Corporation Shareholders Issued
The IRS issued final regulations (T.D. 9682) relating to when S corporation shareholders have basis in indebtedness that the S corporation owes to them.
United States
27 Aug 2014
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