{
    "@context": "https://schema.org",
    "@type": "Article",
    "headline": "Share Buyback Qualified for Capital Treatment Where Undertaken for Genuine Trade Benefit",
    "url": "https://www.lexblog.com/2026/01/29/share-buyback-qualified-for-capital-treatment-where-undertaken-for-genuine-trade-benefit/",
    "identifier": {
        "@type": "PropertyValue",
        "name": "LexBlog Library record",
        "value": "LEX-WK-P3GTG73A",
        "url": "https://www.lexblog.com/lib/P3GTG73A/"
    },
    "datePublished": "2026-01-29T11:36:26-05:00",
    "dateModified": "2026-01-29T08:37:15-05:00",
    "author": {
        "@type": "Person",
        "name": "Daniella Abel, Robert E. Gaut, Richard Miller, David M. Ward"
    },
    "sourceOrganization": {
        "@type": "Organization",
        "name": "Proskauer Rose LLP"
    },
    "organizationScope": "at-publication",
    "isPartOf": "Tax Talks",
    "about": "Tax",
    "sourceUrl": "https://www.proskauertaxtalks.com/?p=3467",
    "sourceStability": "may-move"
}