New rules under Sec. 381 will change which corporation succeeds to the tax attributes, including the earnings and profits (E&P), of the transferor or distributor corporation in certain acquisitions. T ...
Forbes contributors publish independent expert analyses and insights. Carrie Brandon Elliot analyzes international tax issues. Published May 8, new proposed regs (REG-124850-08) provide guidance on ...
Attention to owners of real estate in the Commonwealth (and the title companies and other professionals who advise them), the Massachusetts Department of Revenue (the “DOR”) recently adopted a new ...
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