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Tuesday, August 2, 2011

ABA Tax Section Submits Comments on § 355(d) Regs

ABA Tax The ABA Tax Section has submitted comments on § 355(d) to the IRS:

In these Comments, we identify certain specific areas in which the regulations do not adequately address inconsistencies between the mechanical rules and the purposes underlying § 355(d), and we request new guidance to eliminate these inconsistencies.

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