Stock ​Redemption Advisor

This application determines whether the acquisition by a corporation of its own stock qualifies as a "redemption" under Section 317(b), and if so, the tax consequences under section sections 302 and 1001 et. seq. The application determines whether the redemption is total or partial, and if partial, whether the redemption triggers the "substantially disproportionate redemption" test of section 302(b)(2).