000			01345nab a2200277 c 4500
999			_c137628 _d137628
003			ES-MaIEF
005			20200205154636.0
007			ta
008			180323t2018 us |||||r|||| 00| 0 spa d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
245		0	_aIRS expands scope of private letter ruling program for spin-offs _c Layla J. Asali ... [et al.]
260			_c2018
500			_aDisponible en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aWith 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.
650		4	_947460 _aIMPUESTOS
650		4	_944038 _aEXENCIONES TRIBUTARIAS
650		4	_aTAX RULINGS _965151
650		4	_942888 _aESTADOS UNIDOS
650		4	_948454 _aSOCIEDADES
700	1		_965919 _aAsaly, Layla J.
773	0		_9155359 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g n. 2, Winter 2018, p. 3-8 _o
856			_uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3502-01-Spinoffs.pdf
942			_2udc _cART