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IRS Offers Limited Safe Harbors for Recapitalizations Before Spin-Offs

USA - July 25 2016 On July 15, 2016, the Internal Revenue Service (IRS) released a new revenue procedure, Rev. Proc. 2016-40, providing safe harbors for transactions in...

Steven J. Matays, David M. Rievman, Nathan W. Giesselman, William Alexander, Stuart M. Finkelstein.