Article
Proposed Regulations Address Corporate Separations, Incorporations, and Reorganizations and Update Section 355 Reporting Requirements
February 10, 2025ArticleProposed Regulations Address Corporate Separations, Incorporations, and Reorganizations and Update Section 355 Reporting Requirements
February 10, 2025Treasury and the IRS released proposed regulations that contain guidance regarding the nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations and propose updated reporting requirements for Sec. 355 transactions.