{"title":"不受法规约束的子公司清算","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":"{\"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}","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}
Liquidation of Subsidiary Held Not Subject to Regulations
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).
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
