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
Within the past few weeks, Governor Andrew Cuomo signed several pieces of legislation expanding the ...
Read More >
Students across the country are heading back to school, but most state legislatures are either in re...
Read More >
Zander v. Carlson, 2019 IL App (1st) 181868, November 21, 2019 - Union-appointed lawyers are immun...
Read More >
CYBERSECURITY & DATA PRIVACY - Start Preparing Now for DoD's Upcoming Cybersecurity Maturity Model...
Read More >
On 2 October 2019 the Indonesian antitrust enforcer, Komisi Pengawas Persaingan Usaha (KPPU), issued...
Read More >
Seyfarth Synopsis: The Occupational Safety and Health Administration (OSHA) has issued an alert list...
Read More >