In view of the thousands of corporations which have been liquidated over the last three decades, it is surprising that there should have been so little judicial consideration and analysis of whether a corporation realizes gain or loss recognizable for Federal income tax purposes on the distribution of its property in partial or complete liquidation.
Cork, Charles S.
"Does a Corporation Realize Gain or Loss on a Liquidating Distribution in Kind?,"
Mercer Law Review: Vol. 1:
1, Article 5.
Available at: https://digitalcommons.law.mercer.edu/jour_mlr/vol1/iss1/5