Transfers subject to Section 367(b), (d), or (e) / Layla J. Asali.

Other transfers under section 367 <oct. 9, 2007-2022>

Arlington, VA : Tax Management Inc., [2002]-

Updated irregularly

Tax management portfolios ; 6120.

" ... describes in detail the statutory and regulatory rules of [section] 367(b), [section] 367(d), and [section] 367(e), and related information reporting rules such as those set forth in [section] 6038B. These rules sometimes require the recognition of gain with respect to transactions that otherwise generally could have qualified for nonrecognition of gain under provisions such as [section] 332, [section] 351, [section] 354, or [section] 361. The Portfolio begins with a brief introduction. Section II provides a description of [section] 367(b) and the regulations thereunder, which apply to certain "inbound," "outbound," or "foreign-to-foreign" transactions. Section III discusses the rules in [section] 367(d) and attendant regulations for outbound transfers of intangible property in a [section] 351 or [section] 361 exchange. Section IV describes [section] 367(e) and its regulations, which apply to outbound [section] 355 distributions and [section] 332 liquidations."

"This Portfolio revises and supersedes 920-3rd T.M., Other Transfers Under Section 367."
Author, 2002-<2022>: Bruce N. Davis.
Formerly published in Washington, D.C., 2002-2007.

Includes bibliographical references.

Mode of access: World Wide Web.

Description based on contents viewed February 23, 2023; title from title screen.

www

Print version: Davis, Bruce N., 1957- Other transfers subject to section 367. Arlington, VA : Tax Management Inc., ©2011-

BNA Premier package.

INTERNET

English

Bloomberg Industry Group, Inc. 2022-

Monographs & Serials
Electronic Resources