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Finanse publiczne · 08/06/2018

IRS Finalizes Regulations to Prevent Corporate Partners from Avoiding Gain through Partnership Transactions

The IRS has released final regulations that prevent corporate partners from avoiding corporate-level gain through transactions with partnerships involving equity interests of the partner or related entities, while also allowing consolidated group members to aggregate their bases in stock distributed by the partnership and potentially requiring certain corporations to recognize gain in certain transactions.

Source: Federal Register — Department of the TreasuryOpen original release →