Tax Law

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Notice 2010-50 Formalizes ‘Hold Constant Principle’ Found in Recent Section 382 Rulings
Posted on 13 Jul 2010 by Annette M. Ahlers

Introduction, Notice 2010-50 The Internal Revenue Service (IRS) released Notice 2010-50 on June 11, 2010, which provides guidance on fluctuations in value between different classes of corporate stock when measuring owner shifts for Section 382 purposes... Read More