IRS Revenue Ruling 2019-13
RR-2019-13: Guidance on the application of subchapters C and S of chapter 1 of subtitle A of the Internal Revenue Code Revenue Ruling 2019-13 provides guidance on the application of subchapters C and S of chapter 1 of subtitle A of the Internal Revenue Code (Code) to cash distributions made in redemption of the stock of C corporations formerly classified… Read More »