We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.


Refine your search

Content type

72 results found


Morgan Lewis | USA | 28 Sep 2010

Section 338(h)(10) elections for S Corporations: traps for nonresident shareholders under a changing state law landscape

Taxpayers and advisors should give careful consideration to the changing landscape of state taxes in the context of elections under 26 U.S.C. 338(h)(10) (hereafter I.R.C. 338(h)(10)), a common taxplanning technique for taxable stock acquisitions.

Previous page 1 2 3 ...