March 2012

This Month in M&A

This Month's Features:

  • Application of section 367 to transfers of stock subject to section 304 (Notice 2012-15)
  • "Technical Taxpayer" Final Regulations (T.D. 9576)
  • Section 909 Temporary Regulations (T.D. 9577)
  • Application of section 382 in bankruptcy (PLR 201208002)
  • Application of former intercompany transaction regulations to proposed restructuring (PLR 201208034)
  • Electronic furnishing of Schedule K-1 (Rev. Proc. 2012-17)
  • Highlights of Treasury “Blue Book” explanation of Obama Administration’s FY 2013 business tax proposals


This Month in M&A archive