30Jan
Mere Change?—“F” Reorganization Qualifies in Spite of Change in Plan
Former British Prime Minister Winston Churchill once said, “Plans are of little importance, but planning is essential.” Perhaps that quote is a tad strong to apply generally to corporate reorganizations under Section 368 of the Internal Revenue Code. Plans, after all, are very important—if not essential—in the context of corporate reorganizations. However, based on a recent Private Letter Ruling, the Internal Revenue Service (“IRS”) noted that the “plan of reorganization” requirement for an “F”...
By:
Freeman Law
Related
Construction attorney Mark Bogard explains how a stop notice can be used by contractors and supplier...
Read More >
Can a sincerely held religious belief – or a wife’s personal jealousy – justify a male employee r...
Read More >
Antitrust and Competition - The Court of Justice of the EU Upholds the Commission’s Powers to Impos...
Read More >
As the state with the second longest coastline (8,436 miles) and the second largest number of island...
Read More >
On Monday, Uber, Postmates and two of their drivers filed a lawsuit in federal court in the Central ...
Read More >
The Hart-Scott-Rodino (HSR) Act requires parties to transactions that meet certain thresholds to not...
Read More >