The definition of voting stock and the computation of voting power under Sections 368(c) and 1504(a): recent developments and tax lore
Article Abstract:
The IRS should provide further guidance on the definition of voting stock and computations of voting power for purposes of IRC section 368(c) reorganizations and section 1504(a) affiliated groups. Private Letter Ruling (PLR) 94-52-002 provides a worst case scenario where limitations on a corporate board of directors are severe enough to disallow the use of the mechanical test used for determining voting power. Corporations may have to obtain a PLR from the IRS in recapitalization cases affecting voting power.
Publication Name: Virginia Tax Review
Subject: Law
ISSN: 0735-9004
Year: 1997
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Oqo model 01
Article Abstract:
Oqo's $1,899 Oqo Model 01 is a portable computer whose screen is ultra portable and clear in sunlight.
Publication Name: Law Office Computing
Subject: Law
ISSN: 1055-128X
Year: 2005
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