{"title":"Liquidation of Subsidiary Held Not Subject to Regulations","authors":"","doi":"10.1002/npc.30920","DOIUrl":null,"url":null,"abstract":"<p>The IRS ruled that a liquidation of a subsidiary, which is a tax-exempt entity, is not subject to the liquidation rules (of IRC § 337) because the type of transaction involved is not covered by the applicable tax regulations (Priv. Ltr. Rul. 202134013).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 11","pages":"4"},"PeriodicalIF":0.0000,"publicationDate":"2021-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30920","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The IRS ruled that a liquidation of a subsidiary, which is a tax-exempt entity, is not subject to the liquidation rules (of IRC § 337) because the type of transaction involved is not covered by the applicable tax regulations (Priv. Ltr. Rul. 202134013).
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