"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.
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"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>
