Paul L. CaronDean
Sunday, April 24, 2005
By Paul Caron
Lisa M. Zarlenga & Thomas Kevin Spencer (both of Steptoe & Johnson, Washington, D.C.) have published Who Proceeds and Who Succeeds: New Anti-Morris Trust Proposed Regulations, 107 Tax Notes 351 (2005), also available on the Tax Analysts web page as Doc 2005-5261, 2005 TNT 74-52:
This article explores recently proposed regulations that define "predecessor" and "successor" for purposes of § 355(e). The proposed regulations, although seemingly complex, appropriately tailor the definitions to the purposes behind § 355(e).
Scholarship, Tax Analysts | Permalink
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