IRS expands scope of private letter ruling program for spin-offs Layla J. Asali ... [et al.]
Contributor(s): Asaly, Layla J
.
Material type: 
ArticlePublisher: 2018Subject(s): IMPUESTOS | EXENCIONES TRIBUTARIAS | TAX RULINGS | ESTADOS UNIDOS | SOCIEDADESOnline resources: Click here to access online
In:
Journal of Taxation of Investments n. 2, Winter 2018, p. 3-8Summary: 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.
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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.
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