Tax Planning for S Corporations: Mergers and Acquisitions ...

The Practical Tax Lawyer | 19 Jerald David August and Stephen R. Looney INTRODUCTION The tax considerations relating to the sale and purchase of assets by an S corporation or the sale or purchase of the stock of an S corporation are similar to the tax consequences of asset sales and purchases by C corpo-rations and sales and purchases of C corporation stock, with a number of twists and turns thrown in that are unique to S corporations and their David August is a Partner in the law firm of Kostelanetz & Fink, LLP, New York, New York. Mr. August is a national authority on federal taxation and is a frequent lecturer throughout the on federal tax matters, including corporate and partnership taxation, international taxation, wealth transfer taxation, tax controversy and tax litigation.

Planning for the acquisition or disposition of stock or assets of an S corporation may cover the entire ... Salvador & Co. v. Commissioner,2 the Tax Court’s prior decision in Pediatric Surgical Associates, P.C. v. Commissioner,3 and the Tax Court’s recent decision in Midwest Eye Center, S.C. v. Commissioner,4

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