The Resource A primer on "General Utilities" issues in international acquisitions, dispositions, and restructurings

A primer on "General Utilities" issues in international acquisitions, dispositions, and restructurings

Label
A primer on "General Utilities" issues in international acquisitions, dispositions, and restructurings
Title
A primer on "General Utilities" issues in international acquisitions, dispositions, and restructurings
Creator
Subject
Summary
This article attempts to explain issues related to the repeal of statutory corporate tax provisions in the US tax law that had codified a famous judicial decision called "General Utilities & Operating Co v. Helvering". The General Utilities case involved the distribution of appreciated property by a corporation to its shareholders who, under tax code, received a fair market value basis in the distributed property
Citation source
In: Intertax. - Deventer. - (1989),
http://library.link/vocab/creatorName
Dolan, K
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax policy
  • corporate income tax
Label
A primer on "General Utilities" issues in international acquisitions, dispositions, and restructurings
Instantiates
Publication
Label
A primer on "General Utilities" issues in international acquisitions, dispositions, and restructurings
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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