[DOWNLOAD] "Indirect Stock Transfers and the Coordination Rule Expectation - Transfers of Stock or Securities in Outbound Asset Reorganizations (US Internal Revenue Service Regulation) (IRS) (2018 Edition)" by The Law Library * Book PDF Kindle ePub Free
eBook details
- Title: Indirect Stock Transfers and the Coordination Rule Expectation - Transfers of Stock or Securities in Outbound Asset Reorganizations (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- Author : The Law Library
- Release Date : January 08, 2018
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 181 KB
Description
The Law Library presents the complete text of the Indirect Stock Transfers and the Coordination Rule Expectation - Transfers of Stock or Securities in Outbound Asset Reorganizations (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018
This document contains final regulations under sections 367, 1248, and 6038B of the Internal Revenue Code (Code). These regulations finalize the elimination of one of two exceptions to the coordination rule between asset transfers and indirect stock transfers for certain outbound asset reorganizations. The regulations also finalize modifications to the exception to the coordination rule for section 351 exchanges so that it is consistent with the remaining asset reorganization exception. In addition, the regulations finalize modifications to the procedures for obtaining relief for failures to satisfy certain reporting requirements. Finally, the regulations finalize certain changes with respect to transfers of stock or securities by a domestic corporation to a foreign corporation in a section 361 exchange. These regulations primarily affect domestic corporations that transfer property to foreign corporations in certain outbound nonrecognition exchanges.
This ebook contains:
- The complete text of the Indirect Stock Transfers and the Coordination Rule Expectation - Transfers of Stock or Securities in Outbound Asset Reorganizations (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure
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