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Tax Lawyer, Vol. 56, No. 3 TRIPLE TAXATION 571 571 TRIPLE TAXATION Deborah L. Paul* TABLE OF CONTENTS Page I. Introduction ............................................................................................. 572 II. All of Parent Is Combined with All of Subsidiary .................................. 576 A. Upstream Combinations: Parent Acquires Subsidiary ................... 577 1. Upstream Merger of Subsidiary into Parent ............................. 577 2. Merger of Subsidiary into a...

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