| Autor: |
Culafi, Spresa, Reinbold, Melissa A., Powers, Kevin F. |
| Předmět: |
|
| Zdroj: |
Tax Adviser; Sep2011, Vol. 42 Issue 9, p570-572, 3p |
| Abstrakt: |
The article provides advice on actual knowledge regarding stock ownership covered by Section 382 Operating Rules of the U.S. Internal Revenue Code. It notes that ownership changes under the section can limit the ability of a loss corporation in its use of tax attributes. It stresses the importance for taxpayers to determine if an increase of over 50% point in the stock ownership of 5% shareholders occurred. It discusses the significance of Letter Ruling 201110006 to the use of actual knowledge. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
|
