- Collection:
- Georgia Journal of International and Comparative Law
- Title:
- International Tax Free Exchanges: The Structure of I.R.C. Section 367
- Creator:
- Gosain, Vikram A.
- Date of Original:
- 1971/2024
- Subject:
- University of Georgia. School of Law
Law--Study and teaching
International law
Comparative law - Location:
- United States, Georgia, Clarke County, Athens, 33.96095, -83.37794
- Medium:
- articles
- Type:
- Text
- Format:
- application/pdf
- Description:
- Section 367 -- Internal Revenue Code -- I.R.C. -- nonrecognition provision -- foreign corporation -- tax free exchange -- legislative history -- domestic corporation -- gain -- taxation -- appreciate -- property -- tax avoidance -- capital gain -- Congressional commentary -- Treasury Department interpretation -- parent corporation -- foreign subsidiary -- controlled foreign corporation -- CFC -- repatriation -- earnings -- profits -- Tax Reform Act -- outbound transaction -- transfer -- direct transfer -- indirect transfer -- triangular reorganization -- reverse triangular reorganization -- constructive transfer -- tainted property -- inclusion -- liquidation -- deferred inclusion -- adjustment -- election -- divisive reorganization -- Business Organizations Law -- Securities Law -- Tax Law
- External Identifiers:
- Metadata URL:
- https://digitalcommons.law.uga.edu/gjicl/vol12/iss2/2
- Holding Institution:
- Alexander Campbell King Law Library
- Rights:
-
