000 00543nam a22001697a 4500
005 20250301114133.0
008 250301b ph ||||| |||| 00| 0 eng d
022 _a0021-8448
040 _cOCT
100 _aMcKinley, John
240 _aJournal of Accountancy /
_hDecember 2025
245 _aDisproportionate distributions did not terminate corporations S status /
_cJohn McKinley and Matthew Geiszler
300 _aVol 238 (6) pages 46-48 :
_billustrations ;
_c27 cm
650 _aTax
700 _aGeiszler, Matthew
942 _2ddc
_cCR
_n0
999 _c10286
_d10286