PLR

Recognition of Gain or Loss Upon Distribution of Stock and Securities of Controlled Corporations

IRS: Basis Adjustments Apply to CFC Mid-Year Distributions to Prevent Section 961(b)(2) Gain

How are stock purchases treated for tax purposes under 26 USC 338? An IRS Letter Ruling on asset acquisitions.

Mere Change? “F” Reorganization Qualifies in Spite of Change in Plan

It’s Not Too Late! Untimely S Elections

Recent Texas Comptroller Private Letter Rulings of Note (No. 202007009L)

Recent Texas Comptroller Private Letter Rulings of Note (PLR 202003061L)

Recent Texas Comptroller Private Letter Rulings of Note