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What Is a Corporate Business Purpose for a Tax-Free Corporate Division?

Volume 3 No 4   /   Read Article

By Beate Erwin and Elizabeth V. Zanet

As Insights continues to look at various provisions of the Internal Revenue Code applicable to corporate reorganizations and divisions, Elizabeth V. Zanet and Beate Erwin delve deeper into the requirements to address an eternal question relating to a tax-free spin-off.  See more →