In Office of Chief Counsel memorandum AM2012-007, the Office of Chief Counsel advised the Large Business & International Division (LB&I) to ignore subsidiary stock that a corporation (“Parent”) had purportedly purchased in determining whether the subsidiary was affiliated with Parent under Code Section 1504(a).
Register now for your free, tailored, daily legal newsfeed service.
Questions? Please contact email@example.comRegister
Purchasing shares with exchangeable debt and ending up empty handed
To view this article you need a PDF viewer such as Adobe Reader.
Popular articles from this firm
If you would like to learn how Lexology can drive your content marketing strategy forward, please email firstname.lastname@example.org.
Related topic hubs
The Taubman Company
"I enjoy your publication and read it religiously."