Stock Redemptions: The Standards for Qualifying as a Purchase under Section 302(b)

Authors

Douglas A. Kahn

Keywords

section 301, distribution, shares, shareholders, sale, Internal Revenue Code, earning and profits, divident, capital gain, long-term, short-term, purchase, disproportionate, constructive ownership, stock

Recommended Citation

Douglas A. Kahn, Stock Redemptions: The Standards for Qualifying as a Purchase under Section 302(b), 50 Fordham L. Rev. 1 (1981).
Available at: https://ir.lawnet.fordham.edu/flr/vol50/iss1/2