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In the context of stock sales that are dealt with as property personalities under Section 338 or 336( e), Section 338( h)( 16) prevents the...

Practical Applications Some instances of practical applications of trust funds are set forth listed below for...

For instance, when a company stops to be a member of a consolidated group throughout the tax year,...

To certify for the political election, a CFC has to not have been needed to utilize,...