Sullivan & Cromwell Discusses New IRS Ruling Policy on Spin-Off Transactions
Reynolds Holding
MAY 19, 2024
2017-38, 2017-22 I.R.B. 1258 (May 9, 2017) (removing such “no-rule” policy); Rev. Other Ruling Policies Regarding Parent Debt Exchanges The New Rev. Effect of Transaction Related to the Spin-Off on SpinCo Securities The New Rev. 2013-3, 2013-1 I.R.B. 2, 2013), § 5.01(10) 96-30, 1996-19 I.R.B. 8, 1996-1 C.B.
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