Not all bankruptcies involve liquidation; Chapter 11, for example, involves rehabilitating the bankrupt entity and restructuring its debts.331 for the difference between the FMV and the shareholder’s basis in the stock).
As a result, the tax consequences of a subsequent sale of the assets by the shareholder should be minimal.
The series ran on ABC from September 17, 2002 to April 15, 2005.
The first season focused on Paul being left in charge of the kids after Cate takes a full-time job as a nurse, with comedic emphasis on his often strict rules concerning his daughters and dating.
Network: ABC Episodes: 76 (half-hour) Seasons: Three TV show dates: September 17, 2002 — April 15, 2005 Series status: Cancelled/ended Performers include: Katey Sagal, Kaley Cuoco, Amy Davidson, Martin Spanjers, James Garner, David Spade, John Ritter, Billy Aaron Brown, Adam Arkin, Larry Miller, Nikki Danielle Moore, Liam Kyle Sullivan, Cole Williams, Nicole Mansour, Thad Luckinbill, Artie Anderson, Howard Alonzo, Amanda Mac Donald, Daniella Monet, Marisa Theodore, Wendie Jo Sperber, John Ratzenberger, and Suzanne Pleshette.
TV show description: Based on the writings of humor author W.
The corporation is treated as selling the distributed assets for FMV to its shareholders, with the resulting corporate-level tax consequences.
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