Get IRS 966 2010
Assets in the complete liquidation of its stock. For purposes of determining gain or loss, the Cat. No. 17053B Form 966 (Rev. 12-2010) Form 966 (Rev. 12-2010) distributed assets are valued at fair market value. Exceptions to this rule apply to a liquidation of a subsidiary and to a distribution that is made according to a plan of reorganization. Foreign Corporations A corporation that files a U.S. tax return must file Form 966 if required under section 6043(a). Foreign corporations that.
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