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Economics / Corporations law / Corporate tax / Corporation / Dividend / International taxation / Gregory v. Helvering / Mergers and acquisitions / Internal Revenue Code / Business / Internal Revenue Code section 355 / Law


USA Basics of U.S. tax-free spin-offs under section 355   Gregory N. Kidder*
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Document Date: 2011-12-22 11:17:34

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Company

Reorganizations / Morris Trust / Alumax / Restructurings 2011 / Controlled / Framatone Connectors USA Inc. / Steptoe & Johnson LLP / Mary Archer W. Morris Trust / Distributing / Financings / Silverman / Steptoe & Johnson LLP / See Martin Ice Cream Co. / /

Country

United States / /

/

Event

Reorganization / Dividend Issuance / M&A / /

Facility

Practising Law Institute / /

IndustryTerm

insurance department / state bank / bank / affiliated / spin-off / /

Organization

Congress / Supreme Court / Internal Revenue Service / Law Institute / Business Solutions Department / Final Chapter / /

Person

Gregory N. Kidder / /

Position

author / Commissioner / /

ProvinceOrState

Illinois / /

SocialTag