Gain recognition agreements and reasonable cause exception: Marcellin Mbwa-Mboma and Awo Archampong-Gray explain TAM 200919032, which addresses the issue of whether a U.S. corporation qualifies for the "reasonable cause" exception and can, therefore, cure its failure to timely file a GRA for an outbound stock transfer in a reorganization

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Bibliographic Details
Published in:Corporate business taxation monthly 2009-10, Vol.11 (1), p.17
Main Authors: Mbwa-Mboma, Marcellin, Archampong-Gray, Awo
Format: Article
Language:English
Subjects:
Corporate income taxes
Corporate reorganizations
Laws, regulations and rules
Stock transfer tax
Taxation
Online Access:Get full text
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ISSN:1528-5294