%0 Journal Article
%T Case Note: Federal Income Tax Consequences of Liquidating an Affiliated Subsidiary into its Parent
%A Valeriya Avdeev
%J Asian Journal of Business and Management
%D 2018
%R 10.24203/ajbm.v6i4.5420
%X This case note discusses federal income tax consequences to members of XYZ, Inc. Parent consolidated group resulting from a taxable liquidation of ABC, Inc. Subsidiary into XYZ, Inc. domestic Parent
%K [liquidation
%K taxable event
%K corporation]
%U https://www.ajouronline.com/index.php/AJBM/article/view/5420