Regulacje i polityka gospodarcza · 04/09/2009

IRS Issues Temporary Regulations on Consolidated Return Regulation for Cross-Chain Reorganization

The Internal Revenue Service (IRS) has introduced temporary regulations allowing consolidated groups to avoid immediate accounting for intercompany items after the liquidation of a target corporation, followed by a recontribution to a new target, as a cross-chain reorganization, in response to regulations issued in 2007.