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Tax Law Commons

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University of Michigan Law School

1952

Tax avoidance

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Full-Text Articles in Tax Law

Taxing Distributions Pursuant To Corporate Reorganizations, William M. Emery Feb 1952

Taxing Distributions Pursuant To Corporate Reorganizations, William M. Emery

Michigan Law Review

"Distributions" implies that we are concerned with the tax problems of the stockholder rather than those of the corporation. And while one corporation may be the stockholder of another, my emphasis will be primarily upon stockholders who are individuals, including, of course, trusts and estates who are taxed as individuals.