Examlex
If a parent corporation makes a § 338 election, the subsidiary corporation must be liquidated.
Full Freedom
A state or condition of being completely free, implying not only political and civil liberties but also freedom from oppression or restrictions.
Equality
The state or quality of being equal, especially in status, rights, and opportunities.
First Gulf War
A conflict in 1990-1991 where a coalition led by the United States fought to remove Iraqi forces from Kuwait.
Federal Courts
The courts of the United States, as distinguished from state courts, which apply federal law and are established under the U.S. Constitution.
Q15: The Parent consolidated group reports the following
Q18: Rhonda and Marta form Blue Corporation. Rhonda
Q34: The control requirement under § 351 requires
Q47: ParentCo owned 100% of SubCo for the
Q53: Erica transfers land worth $500,000, basis of
Q58: A subsidiary is liquidated pursuant to §
Q73: Mayberry, Inc. engages in production activities that
Q78: Employment taxes apply to all entity forms
Q90: A personal service corporation with taxable income
Q115: ParentCo's controlled group includes the following members.