In this podcast, Bob Keebler and Todd Angkatavanich discuss the basics of Internal Revenue Code section 2701, including:

- How section 2701 relates to the rest of Chapter 14

- Application of the section to a broad scope of transactions

- The "vertical slice" rule

- Recapitalizations and CCA 201442053

- Planning opportunities.

Recorded August 25, 2015.

This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com