STIMULUS UPDATE: PROPANE

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					STIMULUS UPDATE: PROPANE
Anonymous
Propane Canada; Mar/Apr 2009; 41, 4; Docstoc
pg. 24




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DOCUMENT INFO
Description: Shortened built-in gain holding period for "S" Corporations! An "S" Corporation can sell built-in gain property during 2009 or 2010 without paying a corporate level tax, as long as the corporation has held the property for seven years. The prior rule required that the property be held for io years.
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