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Code Sec. 355(b)(3) update.

Authors :
Bennett, Debra J.
Source :
Taxes: The Tax Magazine. December, 2006, Vol. 84 Issue 12, p7, 4 p.
Publication Year :
2006

Abstract

In my August 2006 Corporate Tax Watch column, I discussed the addition of Code Sec. 355(b)(3) by the Tax Increase Prevention and Reconciliation Act of 2005, signed into law on [...]

Subjects

Subjects :
Tax-free exchanges -- Laws, regulations and rules
Government regulation
Spinoff company
Tax Increase Prevention and Reconciliation Act of 2005
Internal Revenue Code (I.R.C. 355(b)(3))

Details

Language :
English
ISSN :
00400181
Volume :
84
Issue :
12
Database :
Gale General OneFile
Journal :
Taxes: The Tax Magazine
Publication Type :
Periodical
Accession number :
edsgcl.166114545

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