Why does the Code limit sale or exchange treatment on stock redemptions to qualifying stock redemptions?
Corporate shareholders typically prefer dividend treatment on a stock redemption. Why?
Explain the requirements for a disproportionate redemption
Explain why a private letter ruling from the IRS is like an insurance policy for a corporate reorganization.
What is the difference between a “Type A” merger and a “Type A” consolidation?
Briefly describe the judicial doctrines of sound business purpose, continuity of business enterprise, and the step transaction doctrine.