Corporate separations ; an analysis of their tax implications
A corporate separation is an arrangement whereby the shareholders of a single corporation split up their investment among several corporate shells through a spin-off, split-off, or split-up. The tax treatment of a corporate separation is governed by Section 355 of the Internal Revenue Code of 1954,...
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| Format: | Others |
| Language: | en_US |
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Virginia Polytechnic Institute
2016
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| Online Access: | http://hdl.handle.net/10919/70521 |