A new take on the step-transaction doctrine. David Hering discusses Rev. Rul. 2008-25, which denies Code Sec. 368 treatment by applying step-transaction principles, but yet determines the actual tax consequences as if the two transations were independent steps

Saved in:
Bibliographic Details
Published in:Corporate business taxation monthly 2008-09, Vol.9 (12), p.13
Main Author: Hering, David
Format: Article
Language:English
Subjects:
Corporate reorganizations
Laws, regulations and rules
Liquidation
Taxation
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:
ISSN:1528-5294