The Resource Spinning out of a sandwich structure - IRS provides favorable Code sec. 355 rulings

Spinning out of a sandwich structure - IRS provides favorable Code sec. 355 rulings

Label
Spinning out of a sandwich structure - IRS provides favorable Code sec. 355 rulings
Title
Spinning out of a sandwich structure - IRS provides favorable Code sec. 355 rulings
Creator
Subject
Language
  • eng
  • eng
Summary
Article on letter ruling LTR 201001009, published on 20 September 2009. This letter ruling is significant because it permitted the taxpayer to restructure its organizational structure using Code Sec. 355, and, following the distribution, avoid several of the tax inefficiencies that could be associated with what is commonly referred to as a "sandwich structure."
Citation source
In: International tax journal. - Chicago. - Vol. 36 (2010), no. 3 ; p. 33-44, 67-68
http://library.link/vocab/creatorName
  • Calianno, J.M
  • Hogan, M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • reorganization
  • ruling
Label
Spinning out of a sandwich structure - IRS provides favorable Code sec. 355 rulings
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2010/G-I/ITJ/3_33-44.zip
Publication
Note
20100721

Library Locations

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      52.3736660 4.9336932
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