IRS expands scope of private letter ruling program for spin-offs / Layla J. Asali ... [et al.] .-- , 2018
Disponible en formato electrónico a través de la Biblioteca del IEF.
Resumen.
With Revenue Procedure 2017-52, the IRS has introduced a new
pilot program expanding the scope of letter rulings available for
distributions intended to qualify as tax-free spin-offs under Section 355. The authors discuss this welcome new development, which provides an avenue for taxpayers contemplating spin-off transactions to obtain certainty with respect to their entire transaction.
IMPUESTOS
EXENCIONES TRIBUTARIAS
TAX RULINGS
ESTADOS UNIDOS
SOCIEDADES
Asaly, Layla J.
Journal of Taxation of Investments 0747-9115 n. 2, Winter 2018, p. 3-8