What is the presumption behind the continuity of ownership interest (COI) requirement in a tax-deferred acquisition? How
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Tax deferral in a reorganization is basedon the presumption that the shareholders of the acq...View the full answer
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Related Book For
Taxation Of Individuals And Business Entities 2015
ISBN: 9780077862367
6th Edition
Authors: Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver
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What is the presumption behind the continuity of ownership interest (COI) requirement in a tax-deferred acquisition? How do the target shareholders determine if COI is met in a Type A reorganization?
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