Acquisition Planning for a Tax Basis Step-Up Author: Steven D. Shapiro, Published in the Florida Bar Journal, Vol. 91, No. 1, January 2017, Pg. 32
Includes discussions of IRC Section 338(h)(10) elections and IRC Section 336(e) elections
See: Disastrous Tax Consequences To Avoid When Liquidating An S-Corporation Author: David Fall, published in the Florida Bar Journal, Vol. 91, No. 9, November 2017, Pg. 44