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26 CFR § 1.302-2 - Redemptions not taxable as dividends. CFR US Law
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Corporate Redemptions – Sale of Stock or Dividend Payment?
WebJun 1, 2024 · The importance of Sec. 1202 was increased by the passage of the law known as the Tax Cuts and Jobs Act (TCJA) 5 in 2024 and may gain more relevance under President Joe Biden's administration. The TCJA reduced the corporate tax rate from 35% to 21%. Although the individual tax rate was also reduced, from 39.6% to 37%, under the … WebSection 302 of the U.S. Internal Revenue Code contains rules about whether a redemption payment made by a U.S. corporation redeeming its stock should be treated as either (i) a … WebFor distributions in redemption of stock, see section 302. I.R.C. § 301 (f) (2) — For distributions in complete liquidation, see part II (sec. 331 and following). I.R.C. § 301 (f) (3) — For distributions in corporate organizations and reorganizations, see part III (sec. 351 and following). I.R.C. § 301 (f) (4) — ready made cake mixes