Conversion of corporation to limited partnership to trigger worthless stock deduction not allowed
Article Abstract:
Under the check the box regulation, Internal Revenue Service (IRS) disallowed the worthless stock deductions for two foreign corporations. It concluded that, liquidation by itself is not necessarily an identifiable event that leads to a worthless stock deduction.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2003
United States, Legal issues & crime, Government regulation (cont), Government regulation, Legal/Government Regulation, Laws, regulations and rules, Powers and duties, United States. Internal Revenue Service
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2003
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Transfer pricing for services: the next wave
Article Abstract:
A wave of transfer pricing rules regulating the pricing of service transactions within multinational corporations is likely coming. The current service regulations are reviewed and questions that any new service regulations should address are examined.
Publisher: CCH, Inc.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2003
Service Industries, Services industry, Transfer pricing
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2003
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Subjects list: Taxation, International business enterprises, Multinational corporations
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