Closing down the Shop: Pitfalls and Opportunities in a Liquidation

Taxes

Originally published in Tax Notes on September 13, 2021 –

Summary: This article examines a few common fact patterns involving a liquidation or wind-down of a corporation or a disregarded entity owned by a corporation. The form and timing of the transaction can produce surprising tax results.

Leave a Reply

Your email address will not be published. Required fields are marked *