Corporate Separations by Candace A. RidgwayCall Number: eBook and KF6365 .B87 Portfolio 776-4th
Available on Bloomberg Law: From catalog link, enter 776-4th in box for portfolio number.
Analyzes the tax consequences of corporate separations and distributions under Internal Revenue Code §355. Covers the statutory and nonstatutory requirements for qualifying under §355 and the tax consequences to the corporations and the shareholders of a transaction that meets all of the requirements of §355, as well as the consequences if a distribution of controlled corporation stock fails to meet the requirements of §355, and the reporting requirements for §355 transactions.