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IRS expands restrictions on 'killer b' transactions.

Authors :
Rowe, Kevin
Cummings, Jack
Source :
Corporate Business Taxation Monthly. August, 2007, Vol. 8 Issue 11, p9, 3 p.
Publication Year :
2007

Abstract

Notice 2007-48, IRB 2007-25, 1. Overview Notice 2007-48, expanding on Notice 2006-85, shuts down the variation of the Killer B transaction in which a controlled foreign corporation (CFC) acquires stock [...]

Subjects

Subjects :
Controlled foreign corporations -- Taxation -- Laws, regulations and rules
Voting rights (Stockholders) -- Laws, regulations and rules
Corporate income taxes -- Laws, regulations and rules
Government regulation

Details

Language :
English
ISSN :
15285294
Volume :
8
Issue :
11
Database :
Gale General OneFile
Journal :
Corporate Business Taxation Monthly
Publication Type :
Periodical
Accession number :
edsgcl.167510588

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Authors Abstract Subjects Details