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Complete the case titled “Small Business Cupcakes Case” attached above. You will need to down load the case and answer the questions given. Some hints for this case are as follows:
Remember that a corporation is subject to double taxation under §336 when it later is liquidated.Once assets are transferred to a C corporation, dividend income and other recognized gains can be created by §311 when the assets are returned to the shareholders.
Be sure to take into account the non-tax implications of your recommendations, for the corporation and all of its shareholders.
Prepare a written case study analysis for the above assigned research case, minimum of 3-4 pages. The case analysis must be fully annotated with citations in proper legal form. (See writing guidelines located in Getting Started)
(Note: Attachments should be either Microsoft WORD or EXCEL documents and be sure to review the grading criteria in Getting Started)
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