Finanse publiczne · 21/09/2015

IRS Finalizes Rules for Corporate Reorganizations Under Section 368(a)(1)(F)

The IRS has released final regulations clarifying the rules for corporate reorganizations under Section 368(a)(1)(F), including 'F reorganizations' where a domestic corporation transfers assets to a foreign corporation, and 'F reorganizations' where a domestic corporation transfers assets to another domestic corporation. These regulations will impact corporations and their shareholders involved in such transactions.