We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
The Long and Winding (GRA) Road--Final Gain Recognition Agreement Regulations.
- Authors
Hicks, Hal; McCall, Daniel
- Abstract
The article focuses on the gain recognition agreement (GRA) in the U.S. It states that a transferor's agreement with the Internal Revenue Service (IRS) to recognize the gain that it realizes, but does not recognize, on an outbound transfer of stock or securities, if certain triggering events occur within the five years following the year of the initial transfer is the meaning of GRA. It mentions that the final regulation Code Sec. 367 of GRA is bound to make life easier for taxpayers.
- Subjects
UNITED States; GAIN recognition; UNITED States. Internal Revenue Service; STOCK transfer; CAPITAL gains; UNITED States tax laws
- Publication
International Tax Journal, 2009, Vol 35, Issue 5, p15
- ISSN
0097-7314
- Publication type
Article