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
In this Newsletter:
- Before You Start a Business . . .
- Estate Planning—Powers of Appointment
- Public Use Required for Eminent Domain
- Tax-Free Gains from Home Sales
To simplify the rollover validation process, the Internal Revenue Service (IRS) has issued a new Revenue Ruling 2014-9 that provides guidance on the process for a trustee-to-trustee tax-free rollover between tax-qualified...more
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