"D"s with drops and the Section 367 indirect stock transfer rules

The Resource "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
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

Context

Context of "D"s with drops and the Section 367 indirect stock transfer rules

Items

Instances

Structured data from the Bibframe namespace is licensed under the Creative Commons Attribution 4.0 International License by International Bureau of Fiscal Documentation. Additional terms may apply to data associated with third party namespaces.
Processing Feedback ...