ARTICLES - Practice Management-Tax Consulting - AVOID TAXES IN LIQUIDATION - CPAs need to be aware that although the IRS holds asset distributions of clients and customers to shareholders to be subject to taxation, the Tax Court has said such distributions are not taxable if there's no employment agreement or noncompete covenant. A firm or corporation may want to consider not having employment ...
| Year of publication: |
2001
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|---|---|
| Authors: | Zipp, Alan S. |
| Published in: |
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 191.2001, 5, p. 63-70
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