On September 21, 2017, the Internal Revenue Service (the “IRS”) issued Revenue Procedure 2017-52 (the “Rev. Proc.”), introducing an 18-month “pilot program” in respect of corporate “spin-off,” “split-up” and “split-off”...more
9/25/2017
/ Capital Gains ,
Corporate Taxes ,
Distribution Rules ,
Federal Pilot Programs ,
IRS ,
Parent Corporation ,
Public Comment ,
Section 355 ,
Shareholders ,
Spinoffs ,
Subsidiaries ,
Tax-Free Spin-Offs