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in partial liquidation of the distributing corporation.
Bankruptcy — even partial liquidation — seems like a possibility for Chrysler, extending the taint to it, too.
The amendments made by this section shall not apply to distributions made pursuant to a plan of partial liquidation adopted before July 23 , 1982
Tiger Capital Group and SB Capital Group won a bidding war to become the joint stalking-horse bidders to lead a partial liquidation of Linens 'n Things, paving the way for the May 29 auction of Apollo Management's bankrupt retailer.
such distributions are pursuant to a plan of partial liquidation adopted before October 1 , 1982(or, if later, 90 days after the date on which the Internal Revenue Service granted a ruling pursuant to the request described in clause (i)(I)).
The amendments made by this section shall not apply to distributions made pursuant to a plan of partial liquidation adopted before October 1 , 1982 where control of the corporation making the distributions was acquired after December 31 , 1981 and before July 23 , 1982
Similar(49)
L. 97 248 applicable to distributions after Aug. 31, 1982, with exceptions for certain partial liquidations, see section 222(f) of Pub.
We're big fans of partial liquidations when they're done right.
Around 2006 there was a sudden increase in so-called "partial liquidations," where entrepreneurs could take some money off the table during a mid-stage funding round.
As I have long claimed: Buybacks and dividends are not the means to maximize value, nor are partial liquidations, when better solutions exist.
While much of Silicon Valley spent the last two weeks skiing or otherwise reveling in all that money made this year from acquisitions, partial liquidations and secondary deals, Square founder Jack Dorsey was apparently hard at work.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com