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Business / Structure / Internal Revenue Code section 355 / Taxation in the United States / S corporation / Tax / Corporation / Corporate law / Types of business entity / Legal entities / Law


Spinoffs and Filling the Business Purpose Requirement
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Document Date: 2011-06-29 16:59:20

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City

San Francisco / Francisco / New York / /

Company

Securing Capital / Morris Trust / Wall Street Journal / Capstone Pharmacy Services / Pittway / Beverly Enterprises / Sealed Air / Express Corp. / Lehman Brothers / Section 355 / W.R. Grace / /

Continent

America / /

Country

United States / /

Currency

USD / /

/

Event

M&A / Reorganization / Person Communication and Meetings / /

Facility

Tax Court / Tax Institute / Pharmacy Corporation / /

/

IndustryTerm

neitherthe publisher / state law / corporation law / home operator / /

Movie

Page 3 2 / /

MusicAlbum

No.3 / /

Organization

BUSINESS PURPOSE M&A Tax Report Advisory Board / Internal Revenue Service / Tax Court / Tax Institute / /

Person

Clark D. Pulliam / Deckard / Bob Willens / Washington RobertWillens / Gilbert D.Qloom / Robert W. Wood / /

/

Position

Editor / disgruntled mortician / attorney / and his CPA / underwriter / Reprint Editor / Commissioner / /

ProvinceOrState

Illinois / California / /

PublishedMedium

Wall Street Journal / /

Region

eastern Illinois / /

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