Download This PaperPlanning Around Excess Basis in Corporate Formation Transfers
Tax Notes Federal, Vol. 176, N. 8, P. 1209, 2022
12 Pages Posted: 28 Sep 2022
Date Written: August 22, 2022
Abstract
In this article, McCoskey and Narotzki explain why the basis rules under section 358 require tweaking when, in exchange for stock, a transferor of property also receives an installment note with excess basis.
Keywords: Federal Tax, Corporate Tax, Tax Planning, Tax Policy
JEL Classification: K00, K1, K34
Suggested Citation: Suggested Citation
McCoskey, Melanie and Narotzki, Doron, Planning Around Excess Basis in Corporate Formation Transfers (August 22, 2022). Tax Notes Federal, Vol. 176, N. 8, P. 1209, 2022
, Available at SSRN: https://ssrn.com/abstract=4224784
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.