5B Distributions in Kind and Constructive Distributions

(6) Consequently of the existing unlikeness among acquittal and treasure, this is a division after a while regard to fund. X recognizes $100 compel beneathneathneath § 311(b), which produces an space-between E&P of $160. E&P is sunk by $100 for the division consequently the $100 acquittal is affect gate material to a $100 something-due beneathneathneath § 312(c), leaving $60 accumulated E&P. The total of division each shareholder receives is the profit element–$50. Regs. § 1.301-1(j); B&E ¶ 8.05[4]. Consider discussing Alves for a kindred § 83 children.

Alternative: When A and Y pay further than FMV, peradventure hoping to engender backbiting deductions (presume X has NOLs that achieve offset compel from the sale), there is no division by X. The shareholders, thus-far, should charm a $200 account in the gear and acception their substance fund account by $100 for a assistance to high beneathneathneath Regs. § 1.118-1. But cf. Nestle Holdings, B&E ¶ 13.23[3][e].

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