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Corporate Reorganizations - Treatment of Parties, Special Problems
Federal Income Taxation of Corporations and Shareholders (Bittker&Eustice, with the current supplement)
Study Chapter 12, Sections "C" and "D" of the text.
Discuss in not less than 1,000 words the judicial limitations of business purpose, continuity of business enterprise, and step transactions. Your discussion should include recommendations on how to avoid or minimize risks of attacks by the Internal Revenue Service in these areas.
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