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Who Proceeds and Who Succeeds: New Anti-Morris Trust Proposed Regulations

Year: 2005

Type: preprint

Abstract: This article explores recently proposed regulations that define predecessor and successor for purposes of section 355(e). The proposed regulations, although seemingly complex, appropriately tailor the definitions to the purposes behind section 355(e).

Source: SSRN Electronic Journal

Authors: Lisa M. Zarlenga, Kevin Spencer

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W2252571055

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