Tax Law

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IRS Issues Final "Hot Stock" Regulations
Posted on 25 Nov 2011 by Maria Domingo

The IRS recently issued final regulations regarding the distribution of stock of a controlled corporation acquired in a transaction under IRC Section 355(a)(3)(B) . TD 9548, 76 FR 65110 . The final regulations adopt the substantive rules of the temporary... Read More

IRS Issues Final "Hot Stock" Regulations
Posted on 25 Nov 2011 by Maria Domingo

The IRS recently issued final regulations regarding the distribution of stock of a controlled corporation acquired in a transaction under IRC Section 355(a)(3)(B) . TD 9548, 76 FR 65110 . The final regulations adopt the substantive rules of the temporary... Read More