Temporary regulations issued for mergers involving disregarded entities
Article Abstract:
Treasury and Internal Revenue Service (IRS) has issued a set of temporary regulations regarding merger involving disregarded entities. The new temporary regulations are framed by canceling the earlier proposed regulation, which are considered more complicated.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2003
Disregard of corporate entity, Disregarding corporate entity
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2003
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Exercise of option to invest in a partnership was a disguised sale
Article Abstract:
The Internal Revenue Service (IRS) concluded that, to invest in a partnership is like a disguised sale of a partnership interest. Disguised sales of partnership interests are consider to be irrelevant by IRS.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2003
Telephone communications, exc. radio, Communication services, not elsewhere classified, Company legal issue, Cases, Satellite communications services industry, Communications Satellite Corp.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: United States, Laws, regulations and rules, Government regulation, Partnership, Partnerships, Powers and duties, United States. Internal Revenue Service
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