The Resource "D"s with drops and the Section 367 indirect stock transfer rules
"D"s with drops and the Section 367 indirect stock transfer rules
Resource Information
The item "D"s with drops and the Section 367 indirect stock transfer rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item "D"s with drops and the Section 367 indirect stock transfer rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- A brief discussion of Rev. Rul. 2002-85; a general overview of Section 367(a) and the regulations thereunder in connection with outbound stock transfers, including transfers that result in indirect transfers; and a discussion of how Rev. Rul. 2002-85, in conjunction with Notice 2002-77, clarifies the treatment of a "D" reorganization/drop transaction involving a foreign acquiring corporation and a U.S. target shareholder
- Language
- eng
- Label
- "D"s with drops and the Section 367 indirect stock transfer rules
- Title
- "D"s with drops and the Section 367 indirect stock transfer rules
- Language
- eng
- Summary
- A brief discussion of Rev. Rul. 2002-85; a general overview of Section 367(a) and the regulations thereunder in connection with outbound stock transfers, including transfers that result in indirect transfers; and a discussion of how Rev. Rul. 2002-85, in conjunction with Notice 2002-77, clarifies the treatment of a "D" reorganization/drop transaction involving a foreign acquiring corporation and a U.S. target shareholder
- Citation source
- In: Journal of international taxation. - New York. - Vol. 14 (2003), no. 8 ; p. 20-23, 48
- http://library.link/vocab/creatorName
- Calianno, J.M
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
- reorganization
- Label
- "D"s with drops and the Section 367 indirect stock transfer rules
- Label
- "D"s with drops and the Section 367 indirect stock transfer rules
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Ds-with-drops-and-the-Section-367-indirect/KtavDkZAdms/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Ds-with-drops-and-the-Section-367-indirect/KtavDkZAdms/">"D"s with drops and the Section 367 indirect stock transfer rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Ds-with-drops-and-the-Section-367-indirect/KtavDkZAdms/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Ds-with-drops-and-the-Section-367-indirect/KtavDkZAdms/">"D"s with drops and the Section 367 indirect stock transfer rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
