Search results with tag "Introduction to tax attributes"

INTRODUCTION TO TAX ATTRIBUTES - CBA

tax consequences of corporate reorganizations, distributions and dissolutions. Where a private corporation1 returns cash to its shareholders other than by way of redemption, the directors may choose to pay the shareholders by way of a dividend or a tax-free return of capital. Tax law in the U.S., by contrast, generally provides that any ...

  Introduction, Attribute, Introduction to tax attributes