Regulations Finalize Rules on All-Cash D Reorganizations

The IRS finalized temporary regulations regarding the determination of the basis of stock or securities in all-cash D reorganizations where no stock or securities of the issuing corporation is issued and distributed in the transaction.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/ZkFumKTUXp4/20141110.aspx

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