New rules under Sec. 381 will change which corporation succeeds to the tax attributes, including the earnings and profits (E&P), of the transferor or distributor corporation in certain acquisitions. T ...
Forbes contributors publish independent expert analyses and insights. Carrie Brandon Elliot analyzes international tax issues. Published May 8, new proposed regs (REG-124850-08) provide guidance on ...
It is common for divorce settlements to include a transfer between spouses of an ownership interest in a private company, but the frequency of this transaction does not mean that it should be taken ...