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https://www.irs.gov/pub/irs-prior/i1120ssk--2019.pdf
corporation, until the shareholder’s tax year that includes a triggering event with respect to the section 965 net tax liability. Triggering events include (1) the corporation ceases to be an S corporation; (2) a liquidation or sale of substantially all assets of the S corporation, a cessation of business by the S corporation, the SFile Size: 294KB
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https://www.law.cornell.edu/rules/frcp/rule_30
E.g., United States v. Gahagan Dredging Corp., 24 F.R.D. 328, 329 (S.D.N.Y. 1958). This burden is not essentially different from that of answering interrogatories under Rule 33, and is in any case lighter than that of an examining party ignorant of who in the corporation has knowledge. Subdivision (c). …
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