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- [1] PARTIAL LIQUIDATION FOLLOWING SALE OF STOCK APPROVEDJOURNAL OF TAXATION, 1981, 54 (01): : 58 - 58不详
- [2] NO GAIN ON SALE OF SUBS STOCK, DESPITE EXCESS LOSSJOURNAL OF TAXATION, 1989, 71 (06): : 377 - 377不详
- [4] SALE AND LIQUIDATION OF A PARTNERSHIP INTERESTJOURNAL OF ACCOUNTANCY, 1969, 127 (05): : 39 - 52HENDERSON, WI
- [5] CONSEQUENCES OF SUBS ASSUMING SHORT SALE OBLIGATIONJOURNAL OF TAXATION, 1995, 83 (03): : 185 - 186不详
- [6] Sale of line of business and distribution of proceeds was partial liquidation eligible for capital gain treatmentJOURNAL OF TAXATION, 2003, 99 (06): : 378 - 379不详
- [7] Asset sale, debt restructuring, and liquidationJOURNAL OF ECONOMIC DYNAMICS & CONTROL, 2016, 67 : 73 - 92Nishihara, MichiShibata, Takashi
- [8] CA-5 LIMITS LOSS CARRYOVERS IN ACQUISITION, LIQUIDATION SUBSJOURNAL OF TAXATION, 1975, 43 (03): : 135 - 135不详
- [9] WHAT IS PROPER TREATMENT OF SUBS DIVIDEND PRIOR TO SALEJOURNAL OF TAXATION, 1974, 40 (01): : 62 - 63不详
- [10] An optimal stock liquidation rulePROCEEDINGS OF THE 40TH IEEE CONFERENCE ON DECISION AND CONTROL, VOLS 1-5, 2001, : 4547 - 4552Zhang, Q