Regulacje i polityka gospodarcza · 03/12/2007

Internal Revenue Service to Revise Corporate Reorganization Regulations

The IRS is updating and revising sections 1.381(c)(4)-1 and 1.381(c)(5)-1 of the Internal Revenue Code to clarify and simplify existing regulations regarding corporate reorganizations and tax-free liquidations, primarily affecting corporations that acquire assets from other corporations in section 381(a) transactions.