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IRS Opens Pilot Program on Tax-free Spin-offs

USA - October 6 2017 On September 21, 2017, the Internal Revenue Service ("IRS") released Revenue Procedure 2017‑52, establishing a pilot program for issuing private…

Andrew M. Eisenberg, Candace A. Ridgway, L. Matthew Waterhouse, Richard M. Nugent, Scott M. Levine.