SIDESTEPPING THE BUSINESS PURPOSE TEST FOR CORPORATE SPIN-OFFS

Authors
AGAR RS TRACY MP
Citation
Rs. Agar et Mp. Tracy, SIDESTEPPING THE BUSINESS PURPOSE TEST FOR CORPORATE SPIN-OFFS, Journal of corporate taxation, 19(4), 1993, pp. 301-310
Citations number
5
Categorie Soggetti
Business Finance
Journal title
Journal of corporate taxation → ACNP
ISSN journal
00940593
Volume
19
Issue
4
Year of publication
1993
Pages
301 - 310
Database
ISI
SICI code
0094-0593(1993)19:4<301:STBPTF>2.0.ZU;2-1
Abstract
An analysis of how to achieve tax-free status for a corporate division by avoiding the business purpose requirement of the Section 355 regul ations.