Document Type
Article
Publication Date
8-1-1994
ISSN
1048-3306
Publisher
Tax Analysts
Language
en-US
Abstract
The Tax Court and the Ninth Circuit recently took inconsistent positions on the federal income tax treatment of a redemption of closely held stock incident to a divorce. Their differences lie at the intersection of two tax issues long presumed settled, the treatment of transfers of marital property in connection with a divorce and the treatment of the departing and remaining shareholders on redemption of stock in a closely held corporation. The dispute suggests that some adjustment in these areas may be desirable.
Recommended Citation
Alan L. Feld,
Divorce and Redemption
,
64
Tax Notes
651
(1994).
Available at:
https://scholarship.law.bu.edu/faculty_scholarship/2958
