000			01784nab#a2200265#c#4500
003			IEF
005			20220930184031.0
008			170726s2017 USA|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aRappaport, Matthew E. _963609
245			_aSection 355 and the suffering of closely held corporations _b will anyonehelp the little guy ? _c Matthew E. Rappaport
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
650		4	_aIMPUESTOS _947460
650		4	_aEMPRESAS PEQUEÑAS Y MEDIANAS _943601
650		4	_aPRESION FISCAL _948102
650		4	_aESTADOS UNIDOS _942888
520			_aEver since General Utilities repeal, the only way a corporation can distribute appreciated assets to shareholders on a taxdeferredbasis is a spin-off qualifying under Section 355 of the Code. The development of Section 355.sstatutory language and the corresponding administrative guidance has focused almostexclusively on large publicly traded corporations. Few commentators have addressed the detrimental effects the current Section355 regime has had on closely held corporations. As this article illustrates, the government.s single-mindedness about preventing abuse by giant companies has manifested to prevent smallbusinesses, especially those owned by family units, from taking necessary steps to optimize their organizational structure. But no reform is in sight to help these corporations use spin-offsand other divisive reorganizations to achieve congressionally approved objectives.
650		4	_948454 _aSOCIEDADES
773	0		_tJournal of Taxation of Investments _w51921 _gv. 34, n. 4, Summer 2017, p. 31-46
942			_cART
942			_z148332
999			_c34297 _d34297