Partnerships - IRS revokes rev. rule 2004-43 and will issue anti-mixing bowl regulations

Article Abstract:

Internal Revenue Service (IRS) has through Rev. Rule. 2005-10, 2005-7 IRB 492 reversed its previous rules in Rev. Rul. 2004-43, 2004-18 IRB 842 relating to gain or loss created in an assets-over merger in partnerships. The relevant sections and subsections are discussed.

Acquisitions & mergers, Taxes, Taxation, Mergers, acquisitions and divestments, Company acquisition/merger, Tax policy, United States. Internal Revenue Service

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Current developments

Article Abstract:

The recent developments that took place in United States in the areas of loans, tax shelters, trusts, partnerships and corporations are discussed. The Jobs and Growth Tax Act of 2003 legislation aims at eliminating double taxation on corporate earnings.

Other Financial Vehicles, Investors, not elsewhere classified, Personal credit institutions, Nondepository Credit Intermediation, Lending Services, Tax Shelter Investment Svcs NEC, Evaluation, Corporate taxes, Tax shelters, Loans

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Current developments

Article Abstract:

A report on the latest important developments in the spheres of C Corporations, S Corporations, Pass-thrus, Disregarded Entities, and Like-Kind Exchanges, is presented.

Forecasts, trends, outlooks, Venture Analysis, Forecasts and trends, Market trend/market analysis, Business enterprises

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