12Dec
Continuity of Business Enterprise (COBE)
Generally, any gain recognized on the sale or exchange of property is taxable, but the Internal Revenue Code (IRC) provides that certain sales or exchanges are not federally taxable events. One example is a § 368 corporate reorganization. The...
By:
Blue J Legal
Source Url: https://www.jdsupra.com/legalnews/continuity-of-business-enterprise-cobe-23338/
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