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

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
Creator
Subject
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
Geographic coverage
North America
Language note
English
Label
"D"s with drops and the Section 367 indirect stock transfer rules
Instantiates
Publication
Label
"D"s with drops and the Section 367 indirect stock transfer rules
Publication

Library Locations

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