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Section 1.368-2(j)(3)(iii) of the Income Tax Regulations provides that, for
(Also § 338; 1.338-3; 1.368-2). Rev. Rul. 2008- . Section 368(a)(2)(E) . Further,
Apr 1, 2011 . curring after December 12, 2008. (ii) Signing date rule. [Reserved]. For further
If shareholder is corp, 301(e) takes away this benefit so corp cannot get the
May 11, 2005 . 1.368-2. From TaxAlmanac, A Free Online Resource for Tax . (3) For regulations
3 Par. 2. Section 1.368-1 is amended by: 1. Revising paragraph (e)(2). 2.
Dec 7, 2005 . 2 Treas. Reg. Section 1.368-1(e)(1). 3 The Supreme Court decision in John A. .
1.368-1(e) 605.1.4 1.368-1(e)(2) 604.3.2 1.368-1T 605.1.4 1.368-2 603 1.368-2(
avoiding penalties under the Internal Revenue Code or (2) promoting, marketing
1.336-2(k), Example 1 (Section 336(e) Election Sale of 100% of Target . .. 1.368-
§§368(a)(1), 368(a)(2)(C)-(E),. 368(b), 354(a)(1), 356(a),. 361(a), 361(b), 362(b),
This is a "downstream" recapitalization. A nonrecognition event occurs to the old
Apr 1, 2009 . As used in the regulations under parts I, II, and III ( section 301 and following), . ..
Penrod v. Comm. 6. Tax-Deferred Reorgs;. Continuity of Interest and Continuity of
Apr 2, 2010 . We propose that the rules of Treasury Regulation § 1.368-1T(e)(2) be clarified to
1.3 68-2(b)(definitions) - relating to use of disregarded entities (single member
Apr 29, 2010 . Internal Revenue Service, Treasury. § 1.368–2. (5) In applying section 368(a)(2)(
2. Recent Corporate Tax Developments. ∎ Proposed Regulations. ◆ Continuity
Treasury Regulation 1.368-2(g) looks to the business purpose of both . . 1.368-
(triangular), (C) (triangular), (2)(C), (D), (E) and 368(b). •. “Remote Continuity”
But see งง1.368–2 (f) and (k) and . described in paragraph (e) of this sec- . .
Definitions Relating to Corporate Reorganizations, 26 CFR 1.368-1: Purpose and
Regulation section 1.368-1(e)(2)(v)). 3. Revenue Procedure 84-42: The final
(1) 106.2.3 1.368-l(e) 106.2.2 1.368-l(e)(l) 106.2 1.368-l(e)(2)(v) 106.2.2 1.368-2(
2. Avoiding Corporate-Level Gain in a. Broken Reorganization . 368(a)(2)(E)
Section 1.368-2(k)(2), Example 2. On the other hand, in a reverse subsidiary
This Work Page i.35i-Ka)(2) •_!;; 1.355-2 1.355-2(b) 7-21 1.355-2(b)(4) . 7-24,7-
. 373, 497 §1.338-8(b)(2) 326 §1.368-1(d)(4)(i) 373 §1.338-8(c) 324 §1.368-1(d)
1.368-2(b)(definitions) - relating to use of disregarded entities (single member
May 10, 2005 . 1.367(e)-2 Distributions described in section 367(e)(2). special rule; definitions.
Jan 6, 2011 . E. Bausch & Lomb repeal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.368-1T(e)(2)(v), Ex. 1; Preamble to T.D. 9225 (September 16,. 2005) (stating
Nov 19, 2007 . Section 1.368-2(k), as in effect prior to these final regulations, . . the case of a
§1.368-1(e), Example 1(ii). 9.8. On the other hand, the IRS regards redemptions
May 25, 2010 . 1.368-2 (e) (examples of recapitalization include exchanging bonds for stock and
Additionally, § 1.368-2(k)(2) provides that a transaction qualifying under งง 368(a
Mar 18, 2010 . 12010-14 IRB, March 18, 2010 2Temp. Reg. § 1.368-1T(e)(2), T.D. 9316, 2007-1
Treas. reg. § 1.368-1(e)(1)(ii) - COI is violated if a target shareholder is treated as
Reg. § 1.368-1T(e)(2)(i) – (iv) and Example 1 of clause (v). Treas. Reg. §§ 1.368-
1.38l(b)-l(a)(2) 1106.09; 1107.02; 1112 1.38l(c)(2)-l 1109.02; 1109.05 1.40l(k)-l(a
SV10-31. DIMENSIONS. 1.368.2. 1.62. 41.1. 1.84. DIA. 46.7. E-Coil. View. 2.38.
Apr 1, 2009 . For further guidance, see § 1.368-1(a) through (e)(1). (e) (2) Measuring continuity
368-1 (d) 17541 1.368-2(b) 17009 1.368-2(c) 17053 1.368-2(e)(1) 17217 1.368-
Additionally, § 1.368-2(k)(2) provides that a transaction qualifying under §§ 368(a
The "finalization oi"Treasury regulations section 1.368-2(k) (the “-2k . 1 In a
1.368-1(e)(2), agreements were structured with “backup” provisions to account
304(a)(2). See §1.368-1(e)(3). A corporation will be treated as related to another
But see §§1.368–2 (f) and (k) and 1.338–3(d). . .. (ii) For purposes of paragraph (
Regs 1.354-1(a), (b), (d) Example (3), (e); 1.356-1,-3,-4; 1.358-1, 02(a)(1)-(4), (b);
Section 1.368-2(j)(3)(iii) of the Income Tax Regulations provides that, for
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