Read Description of the Technical Corrections Act of 1985 (Classic Reprint)

Description of the Technical Corrections Act of 1985 (Classic Reprint)

U.S. Congress Joint Committee on Taxation

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Description:Excerpt from Description of the Technical Corrections Act of 1985 The application of the effective date rules is illustrated by the following examples. Example - Assume that Q Corporation's ownership of the stock of R Corporation satisfies section 332 of present law and sec tion 1504 of prior law but not section 332 as it is amended by the bill. (under these facts, Q and R could not be filing a consolidated return unless grandfathered under the Act's amendment of section Assume further that R adopts a plan of complete liquidation on October 1, 1984, then sells its assets, and, then, before October 1, 1985, completely liquidates. Regardless of whether Q and R are filing consolidated returns under section of the Act for the calendar year 1985, and regardless of whether the liquidation is completed before January 1, 1985, the amendment to section 332 would not apply. As a result, R's liquidation could qualify under section 332. (however, R could avail itself of section 337 only if Q timely liquidated.) About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Description of the Technical Corrections Act of 1985 (Classic Reprint). To get started finding Description of the Technical Corrections Act of 1985 (Classic Reprint), you are right to find our website which has a comprehensive collection of manuals listed.
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Description: Excerpt from Description of the Technical Corrections Act of 1985 The application of the effective date rules is illustrated by the following examples. Example - Assume that Q Corporation's ownership of the stock of R Corporation satisfies section 332 of present law and sec tion 1504 of prior law but not section 332 as it is amended by the bill. (under these facts, Q and R could not be filing a consolidated return unless grandfathered under the Act's amendment of section Assume further that R adopts a plan of complete liquidation on October 1, 1984, then sells its assets, and, then, before October 1, 1985, completely liquidates. Regardless of whether Q and R are filing consolidated returns under section of the Act for the calendar year 1985, and regardless of whether the liquidation is completed before January 1, 1985, the amendment to section 332 would not apply. As a result, R's liquidation could qualify under section 332. (however, R could avail itself of section 337 only if Q timely liquidated.) About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Description of the Technical Corrections Act of 1985 (Classic Reprint). To get started finding Description of the Technical Corrections Act of 1985 (Classic Reprint), you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

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Description of the Technical Corrections Act of 1985 (Classic Reprint)

Description of the Technical Corrections Act of 1985 (Classic Reprint)

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