The Resource Final regulations : Section 367 does not apply to deemed Section 351 exchanges in Section 304(a)(1) transactions

Final regulations : Section 367 does not apply to deemed Section 351 exchanges in Section 304(a)(1) transactions

Label
Final regulations : Section 367 does not apply to deemed Section 351 exchanges in Section 304(a)(1) transactions
Title
Final regulations : Section 367 does not apply to deemed Section 351 exchanges in Section 304(a)(1) transactions
Creator
Subject
Language
eng
Summary
According to the Preamble, the government's interests are protected in a 304(a)(1) transaction without regard to the application of Section 367. This article highlights some of the more important changes made by the 2006 Final Regulations on the application of IRC section 367 in cross-border stock transfers governed by section 304
Citation source
In: Journal of international taxation. - New York. - Vol. 17 (2006),
http://library.link/vocab/creatorName
  • Calianno, J.M
  • Cordonnier, A
  • DiFronzo, M.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • merger
  • acquisition
  • cross-border transaction
  • retroactive effect
Label
Final regulations : Section 367 does not apply to deemed Section 351 exchanges in Section 304(a)(1) transactions
Instantiates
Publication
Label
Final regulations : Section 367 does not apply to deemed Section 351 exchanges in Section 304(a)(1) transactions
Publication

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