The Aftermath of a Section 355 Transaction (Part 1)
By EsqSocial Corporation 13/11/13
Section 355 is one of the few bright spots remaining for corporate tax planners since repeal of the General Utilities doctrine in the mid-1980s. However, the tax-free treatment of corporate spin-offs and other separations under Section 355 can be...
By: Sutherland Asbill & Brennan LLP