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- Title
State Law & State Taxation Corner.
- Authors
Biek, John A.
- Abstract
The article discusses policies and regulations related to corporate restructuring in the U.S. It mentions that corporate groups can be restructured without undergoing income tax liability during the restructuring transaction in the country. It highlights the introduction of Ruling 2012-02 from California Franchise Tax Board (FTB) which deals with the restructure of multi-tier group of corporation, limited liability company (LLC) and partnership business organizations.
- Subjects
UNITED States; CORPORATE reorganizations; COMMERCIAL law; INCOME tax; CALIFORNIA. Franchise Tax Board; PRIVATE companies
- Publication
Journal of Passthrough Entities, 2013, Vol 16, Issue 1, p47
- ISSN
1099-7407
- Publication type
Article