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Spinning out of a sandwich structure - IRS provides favorable Code Sec. 355 rulings.
- Source :
- The International Tax Journal. May-June, 2010, Vol. 36 Issue 3, p33, 14 p.
- Publication Year :
- 2010
-
Abstract
- In LTR 201001009, (1) the IRS provided certain favorable Code Sec. (2) 355 rulings relating to a distribution by a wholly owned controlled foreign corporation (CFC), as defined in Code [...]
- Subjects :
- Basis (Taxation) -- Laws, regulations and rules
Controlled foreign corporations -- Taxation -- Laws, regulations and rules
Foreign source income taxation -- Laws, regulations and rules
Corporate reorganizations -- Taxation -- Laws, regulations and rules
Government regulation
Internal Revenue Code (I.R.C. 355)
Subjects
Details
- Language :
- English
- ISSN :
- 00977314
- Volume :
- 36
- Issue :
- 3
- Database :
- Gale General OneFile
- Journal :
- The International Tax Journal
- Publication Type :
- Periodical
- Accession number :
- edsgcl.225247994