Keyword Analysis & Research: section 355


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Search Results related to section 355 on Search Engine

  • 26 U.S. Code § 355 - Distribution of stock and securities of a

    cornell.edu

    https://www.law.cornell.edu/uscode/text/26/355

    Web26 U.S. Code § 355 - Distribution of stock and securities of a controlled corporation. U.S. Code. Notes. prev | next. (a) Effect on distributees. (1) General rule If— (A) a corporation (referred to in this section as the “distributing corporation”)— (i) distributes to a shareholder, with respect to its stock, or. (ii)

    DA: 3 PA: 69 MOZ Rank: 76

  • Sec. 355 Distribution of stock & securities of a controlled corporation

    taxnotes.com

    https://www.taxnotes.com/research/federal/usc26/355

    Web3 days ago · Read Code Section 355—distribution of stock and securities of a controlled corporation. See all of Sec. 355 from the Internal Revenue Code on Tax Notes.

    DA: 53 PA: 7 MOZ Rank: 71

  • Sec. 355. Distribution Of Stock And Securities Of A Controlled …

    bloombergtax.com

    https://irc.bloombergtax.com/public/uscode/doc/irc/section_355

    WebSec. 355. Distribution Of Stock And Securities Of A Controlled Corporation. I.R.C. § 355 (a) Effect On Distributees. I.R.C. § 355 (a) (1) General Rule — If— I.R.C. § 355 (a) (1) (A) — a corporation (referred to in this section as the “distributing corporation”)— I.R.C. § …

    DA: 99 PA: 70 MOZ Rank: 31

  • Part I Section 355.-- Distributions of Stock and Securities of a

    irs.gov

    https://www.irs.gov/pub/irs-drop/rr-04-23.pdf

    WebSection 355 provides that if certain requirements are met, a corporation may distribute stock and securities in a controlled corporation to its shareholders and security holders without causing the distributees to recognize gain or loss.

    DA: 31 PA: 34 MOZ Rank: 21

  • Internal Revenue Code section 355 - Wikipedia

    wikipedia.org

    https://en.wikipedia.org/wiki/Internal_Revenue_Code_section_355

    WebSection 355 of the Internal Revenue Code ( IRC § 355) allows a corporation to make a tax-free distribution to its shareholders of stock and securities in one or more controlled subsidiaries. If a set of statutory and judicial requirements are met, neither the distributing corporation nor its shareholders recognize gain or loss on the distribution.

    DA: 71 PA: 56 MOZ Rank: 99


  • Recent developments in Sec. 355 spinoffs - The Tax Adviser

    thetaxadviser.com

    https://www.thetaxadviser.com/issues/2024/mar/recent-developments-in-sec-355-spinoffs.html

    WebMar 1, 2024 · It focuses on (1) recent developments for obtaining a private letter ruling from the IRS in connection with a spinoff transaction; (2) tax-efficient deleveraging transactions that can be undertaken as part of a spinoff transaction; and (3) the applicability of the new corporate alternative minimum tax (corporate AMT) under Sec. 55 (and Secs. 56A...

    DA: 34 PA: 90 MOZ Rank: 81

  • Allocating previously taxed income in a Sec. 355 tax-free distribution

    thetaxadviser.com

    https://www.thetaxadviser.com/issues/2019/jul/previously-taxed-income-sec-355-tax-free-distribution.html

    WebJul 1, 2019 · If the appreciated property is stock of one or more of the controlled corporate subsidiaries (Controlled) of Distributing, then Sec. 355 generally applies — which affords tax - free treatment to Distributing and its shareholders on the distribution and receipt of Controlled stock, respectively — provided that a number of requirements are satisfi...

    DA: 36 PA: 50 MOZ Rank: 55

  • IRS to Keep Ruling on Section 355 Transactions | BDO | BDO

    bdo.com

    https://www.bdo.com/insights/tax/irs-to-keep-ruling-on-section-355-transactions-after-pilot-program-ends

    WebFeb 14, 2019 · The IRS will continue ruling on Section 355 transactions after the 18-month pilot program concludes on March 21, 2019. Learn what this means for taxpayers.

    DA: 70 PA: 83 MOZ Rank: 74

  • Part I Section 355.—Distribution of stock and securities of a

    irs.gov

    https://www.irs.gov/pub/irs-drop/rr-07-42.pdf

    WebPart I. Section 355.—Distribution of stock and securities of a controlled corporations. 26 CFR 1.355-3: Active Conduct of a Trade or Business. Rev. Rul. 2007-42. ISSUE(S) Under the facts described below, is a corporation (D) that owns a membership. interest in a limited liability company (LLC) classified as a partnership for Federal tax.

    DA: 20 PA: 26 MOZ Rank: 47

  • 26 USC 355 - Distribution of stock and securities of a ... - GovRegs

    govregs.com

    https://www.govregs.com/uscode/expand/title26_subtitleA_chapter1_subchapterC_partIII_subpartB_section355

    Web§ 355. Distribution of stock and securities of a controlled corporation. § 356. Receipt of additional consideration. § 357. Assumption of liability. § 358. Basis to distributees. § 354. Exchanges of stock and securities in certain reorganizations. (a) General rule. (1) In general.

    DA: 10 PA: 70 MOZ Rank: 75