Caroline Ngo

Caroline Ngo

McDermott Will & Emery

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IRS Issues Another Significant Ruling on Spin-off of Real Estate

In certain recent transactions, a corporation distributes a subsidiary corporation holding the distributing corporation’s real estate assets to the distributing corporation’s shareholders in a tax-free “spin-off.” Not only...more

6/4/2014 - IRC IRS Pass-Through Entities Private Letter Rulings REIT Section 355 Shareholders Spinoffs Subsidiaries Tax-Free Transfers

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