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Article

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.

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