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Tax - Corporate Taxation

Corporate Taxation: Redemptions: Redemptions Not Equivalent to Dividends: Section 302(b)(1)

This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, concerning redemptions that are not equivalent to dividends under section 301(b)(1) and allowing you to apply the Code and Regs. to a variety of situations involving redemptions that are not equivalent to dividends.

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