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Internal Revenue Code section 355 / Private law / Law / Income tax in the United States / S corporation / Limited liability company / Corporation / Income tax / Types of business entity / Corporate taxation in the United States / Business


Microsoft Word - CCR[removed]SHofeling FTB WEB READY with legend _3_.docx
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Document Date: 2013-11-17 12:45:23

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File Size: 161,38 KB

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City

Sacramento / /

Company

Controlled 2 / Sub 41 / Sub 20 / Distributing 4 / Capital Structure Distributing / Sub 7 / Distributing 1 Inc. / Distributing 5 (ii) Controlled 1 Corporation / Sub 5 / Private Limited Company / Sub 14 / Sub7 / Sub 8 / Sub 18 / Sub 17 / Sub 21 / Sub 46 / Sub 42 / Sub 43 / Sub 16 / Sub 19 / /

Country

United States / /

Event

Reorganization / Second Stock Issuance / M&A / Business Partnership / /

/

IndustryTerm

indirect foreign subsidiary / state law / owned subsidiary / applicable state law / indirect subsidiary / affiliated / unitary / direct wholly-owned subsidiary / manufacturing / /

Organization

Internal Revenue Service / IRS PLR / California Franchise Tax Board / Michael C. Genest Legal Division / Securities and Exchange Commission / /

Person

Betty T. Yee / Michael C. Genest / John Chiang / /

/

Position

Counsel / Chief Counsel / representative / chair / /

Product

Controlled 3 / /

ProvinceOrState

California / /

SocialTag