U.S. Law Watch » IRS Private Letter Rulings http://www.uslawwatch.com U.S. Legal & Regulatory Headlines Thu, 26 Jan 2012 18:07:29 +0000 en hourly 1 http://wordpress.org/?v=3.3.1 Reorganizations, Intercompany Debt Addressed in Private Letter Rulings http://www.uslawwatch.com/2010/04/26/tax/reorganizations-intercompany-debt-addressed-private-letter-rulings/ http://www.uslawwatch.com/2010/04/26/tax/reorganizations-intercompany-debt-addressed-private-letter-rulings/#comments Mon, 26 Apr 2010 09:55:25 +0000 admin http://www.uslawwatch.com/?p=1780

The Internal Revenue Service in private letter rulings regarding corporate reorganizations released April 23 addressed transactions constituting “A” and “D” reorganizations, as well a transaction undertaken by a U.S. parent corporation to…

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]]> http://www.uslawwatch.com/2010/04/26/tax/reorganizations-intercompany-debt-addressed-private-letter-rulings/feed/ 0 ANALYSIS: Separate Return Limitation Year Rules, ‘Hook Stock’ Among Items Addressed in Recent IRS Corporate Private Letter Rulings of Note http://www.uslawwatch.com/2010/03/04/tax/analysis-separate-return-limitation-year-rules-hook-stock-items-addressed-irs-corporate-private-letter-rulings-note/ http://www.uslawwatch.com/2010/03/04/tax/analysis-separate-return-limitation-year-rules-hook-stock-items-addressed-irs-corporate-private-letter-rulings-note/#comments Thu, 04 Mar 2010 11:27:01 +0000 admin http://www.uslawwatch.com/?p=1139

Jasper L. Cummings, Jr. of Alston & Bird LLP examines recent private letter rulings of note involving corporate taxpayers. He examines PLR 201003012′s demonstration of how to combine two related corporations into a new consolidated group and soften the impact of the separate return limitation year rules of Regulations Section 1.1502-21(c), and says PLR 201007045 shows a different way for a consolidated group to eliminate “hook stock” by in effect selling it outside…

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]]> http://www.uslawwatch.com/2010/03/04/tax/analysis-separate-return-limitation-year-rules-hook-stock-items-addressed-irs-corporate-private-letter-rulings-note/feed/ 0 IRS Finds No Foreign Base Company Sales Income from Transactions involving Bifurcated Manufacture of Products http://www.uslawwatch.com/2010/01/18/tax/irs-finds-foreign-base-company-sales-income-transactions-involving-bifurcated-manufacture-products/ http://www.uslawwatch.com/2010/01/18/tax/irs-finds-foreign-base-company-sales-income-transactions-involving-bifurcated-manufacture-products/#comments Mon, 18 Jan 2010 13:30:30 +0000 admin http://www.uslawwatch.com/?p=550

The Internal Revenue Service in Private Letter Ruling 201002024, released Jan. 15, applied the tax rate disparity test in determining that…

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]]> http://www.uslawwatch.com/2010/01/18/tax/irs-finds-foreign-base-company-sales-income-transactions-involving-bifurcated-manufacture-products/feed/ 0 IRS Rules Conversion of Foreign Subsidiary, Transfer of Assets Will Be ‘F’ Reorganization http://www.uslawwatch.com/2010/01/11/tax/irs-rules-conversion-foreign-subsidiary-transfer-assets-f-reorganization/ http://www.uslawwatch.com/2010/01/11/tax/irs-rules-conversion-foreign-subsidiary-transfer-assets-f-reorganization/#comments Mon, 11 Jan 2010 13:39:10 +0000 admin http://www.uslawwatch.com/?p=470

The Internal Revenue Service ruled in Private Letter Ruling 201001002, released Jan. 8, that a corporate reorganization transaction proposed by the parent of a consolidated return group involving the conversion of a foreign subsidiary to a new entity and transfer of its assets to a new corporation will qualify as…

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