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Wednesday, October 16, 2013

McMillan: Transferee Shareholders and the Long Arm of the IRS

Tax Analysys Logo (2013) Lori McMillan (Washburn), Transferee Shareholders and the Long Arm of the IRS, 141 Tax Notes 223 (Oct. 14, 2013):

McMillan discusses United States v. Holmes [Nos. 12–1164, 12–1220 (10th Cir. Aug. 23, 2013)] and concludes that it has made liability management more challenging for the nonresident shareholder and has created problems for the unwary.

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