Antimirror Legislation

Antimirror Legislation

Antimirror Legislation may have one of the following meanings, depending the context of the term:

1987 legislation attacking mirror transactions; the law repeals the stock aggregation regulation for purposes of the 80% distributee requirement for the nonrecognition of gain or loss on property distributed in the complete liquidation of a subsidiary into a parent. Additional antimirror legislation was enacted in 1988. Former IRC (check if this IRC provision is current here) §337(c).

see Tax Code in the U.S. Encyclopedia and Tax Code in the Global Encyclopedia.


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