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Chart of Rev. Rul. 71-336 - Corporation as Conduit for Exchange of Stock a Taxable Transaction

2013-11-16

Below is a chart of Rev. Rul. 71-336 in which the IRS held that a corporation was merely a conduit in a prearranged plan of exchange of stock between shareholders. As a result, the transaction was taxable.

The chart can be viewed as a PDF file here: Rev. Rul. 71-336

Tags: Authority - Revenue Rulings, Charts - Situational Charts

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