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CORPORATE TAX 1001 Tax Lawyer, Vol. 56, No. 4 CORPORATE TAX SUBMITTED BY THE COMMITTEE ON CORPORATE TAX: WILLIAM M. RICHARDSON, COMMITTEE CHAIR; LISA M. ZARLENGA, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Regulations Liquidations and Taxable Distributions In Treasury Decision 8975, 2002-4 I.R.B. 379, the Service issued temporary and proposed regulations under section 337(d) that govern the net built-in gain of C corporation assets that become assets of a regulated investment company (RIC) or...

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