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- Title
Liquidations and C Reorganizations Through the Prism of the IRS 2021 Audit of Bausch Health's 2017 Granite Trust Transaction.
- Authors
Lesser, Joshua A.
- Abstract
2d 762, 778 (S.D. Ohio 2001) ("The sham transaction doctrine requires the court to examine a challenged transaction as a whole and each element thereof to determine if the substance of the transaction is consistent with its form.) In a September 30, 2021 securities filing, Bausch Health Companies Inc. (Bausch Health) announced that it had received an IRS notice of proposed adjustment (NOPA) disallowing a 2017 capital loss.
- Subjects
BAUSCH Health Cos. Inc.; UNITED States. Internal Revenue Service; FINANCE; LIQUIDATION; TAX laws; GRANITE; TAX courts; MERGERS &; acquisitions; STOCK prices; MARKET value
- Publication
ABA Tax Times, 2022, Vol 41, Issue 2, p16
- ISSN
2381-5868
- Publication type
Article