This
digital document is an
article from The Tax Adviser,
published by
American Institute of CPA's on June 1, 1998. The length of the
article is 667 words. The page length shown above is based on a
typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: The IRS in Letter Ruling 9801012 addresses a variety of issues relating to nonentity-status businesses involved in asset transfer or merger transactions. The ruling specifically addresses a complex qualified real estate investment trust subsidiary merger transaction where the IRS applied IRC section 351. Factors such as debt and partnership interests are also issues addressed.
Citation DetailsTitle: Mergers of entities and nonentities: the shape of things to come?
Author: Robert Liquerman
Publication:The Tax Adviser (Magazine/Journal)
Date: June 1, 1998
Publisher: American Institute of CPA's
Volume: 29
Issue: n6
Page: 360(2)
Distributed by Thomson Gale.
Price:
$5.95
[
Notify me when price goes down.]