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Reorganizations

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IRS and Treasury Issue Proposed Regulations on Tax-Free Reorganizations, Spin-Offs

Cadwalader, Wickersham & Taft LLP on 1/21/2025

On January 13, the U.S. Treasury and Internal Revenue Service released long-awaited proposed regulations governing the treatment of certain features of tax-free corporate spin-off and split-off transactions. The IRS and...more

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Internal Revenue Code (IRC) › Reporting Requirements › Reorganizations

IRS and Treasury Issue Proposed Regulations on Tax-Free Reorganizations, Spin-Offs

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