Qualification of a Transaction as a Corporate Reorganization, etc. (US Internal Revenue Service Regulation) (IRS) (2018 Edition) (English Edition) por The Law Library

Qualification of a Transaction as a Corporate Reorganization, etc. (US Internal Revenue Service Regulation) (IRS) (2018 Edition) (English Edition) por The Law Library

Titulo del libro: Qualification of a Transaction as a Corporate Reorganization, etc. (US Internal Revenue Service Regulation) (IRS) (2018 Edition) (English Edition)

Autor: The Law Library

Número de páginas: 69 páginas

Fecha de lanzamiento: December 10, 2018

Editor: The Law Library

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The Law Library con Qualification of a Transaction as a Corporate Reorganization, etc. (US Internal Revenue Service Regulation) (IRS) (2018 Edition) (English Edition)

The Law Library presents the complete text of the Qualification of a Transaction as a Corporate Reorganization, etc. (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains final regulations that provide guidance regarding the qualification of a transaction as a corporate reorganization under section 368(a)(1)(F) by virtue of being a mere change of identity, form, or place of organization of one corporation (F reorganization). This document also contains final regulations relating to F reorganizations in which the transferor corporation is a domestic corporation and the acquiring corporation is a foreign corporation (an outbound F reorganization). These regulations will affect corporations engaging in transactions that could qualify as F reorganizations (including outbound F reorganizations) and their shareholders.

This ebook contains:
- The complete text of the Qualification of a Transaction as a Corporate Reorganization, etc. (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure