TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Sunday, April 24, 2005

Zarlenga & Spencer on The New Anti-Morris Trust Proposed Regulations

Spencer Zarleng Tax_analysts_logo_32Lisa 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).

https://taxprof.typepad.com/taxprof_blog/2005/04/zarlenga_spence.html

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