?子公司的清理
... liquidation of fixed assets 固定资 产的清理 liquidation of subsidiary 子公司的清理 liquidation preference 残余财产分配优先 ...
The regulations provide that when a QSub election is made, it results in a deemed liquidation of the subsidiary under Sections 332 and 337.
FORBES: Tax Court Holds S Corporation Shareholders Liable for $30 Million Tax Deficiency
Under these two code sections, the liquidation of a 100% subsidiary is not a taxable event.
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