학술논문
Merging disregarded entities.
Document Type
Periodical
Source
Tax Notes. June 5, 2000, Vol. 87 Issue 10, p1367-1370.
Subject
Language
ISSN
0270-5494
Abstract
Issues related to the mergers involving disregarded entities are examined, focusing on an analysis of a regulation proposed by the Treasury and IRS. The analysis indicates the merger is not a tax-free reorganization under IRC section 368(a)(1)(A) and the proposed regulations should be revised.