"D"s with drops and the Section 367 indirect stock transfer rules
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The work "D"s with drops and the Section 367 indirect stock transfer rules represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
"D"s with drops and the Section 367 indirect stock transfer rules
Resource Information
The work "D"s with drops and the Section 367 indirect stock transfer rules represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- "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
- Geographic coverage
- North America
- Language note
- English
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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/resource/IB_6XigAyIk/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/IB_6XigAyIk/">"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>
