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New section 355 procedure addresses business purpose ruling areas.

Authors :
Mahoney, Thomas W., Jr.
Source :
Tax Management Memorandum. May 27, 1996, Vol. 37 Issue 11, pS128-134.
Publication Year :
1996

Subjects

Subjects :
Business purpose doctrine -- Laws, regulations and rules
Internal Revenue Code (I.R.C. 355)

Details

ISSN :
01488295
Volume :
37
Issue :
11
Database :
Gale General OneFile
Journal :
Tax Management Memorandum
Publication Type :
Periodical
Accession number :
edsgcl.18418365

Tools

Authors Abstract Subjects Details