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- Internal_Revenue_Code_section_355 abstract "Section 355 of the Internal Revenue Code (IRC § 355) allows a corporation to make a tax-free distribution to its shareholders of stock and securities in one or more controlled subsidiaries. If a set of statutory and judicial requirements are met, neither the distributing corporation nor its shareholders recognize gain or loss on the distribution. The three types of corporate divisions are commonly known as spin-offs, split-offs and split-ups. The spin-off involves a distribution of property to shareholders without the surrender of any stock, which thus resembles a dividend. The split-off resembles a redemption because the shareholders have relinquished stock of the distributing corporation.Section 355 allows a corporation with one or more businesses that have been actively conducted for five years or more to make a tax-free distribution of the stock of a controlled subsidiary provided that the transaction is being carried out for a legitimate business purpose and is not being used principally as a device to bail out earnings and profits.".
- Internal_Revenue_Code_section_355 wikiPageID "4187323".
- Internal_Revenue_Code_section_355 wikiPageRevisionID "489566796".
- Internal_Revenue_Code_section_355 hasPhotoCollection Internal_Revenue_Code_section_355.
- Internal_Revenue_Code_section_355 subject Category:Internal_Revenue_Code.
- Internal_Revenue_Code_section_355 comment "Section 355 of the Internal Revenue Code (IRC § 355) allows a corporation to make a tax-free distribution to its shareholders of stock and securities in one or more controlled subsidiaries. If a set of statutory and judicial requirements are met, neither the distributing corporation nor its shareholders recognize gain or loss on the distribution. The three types of corporate divisions are commonly known as spin-offs, split-offs and split-ups.".
- Internal_Revenue_Code_section_355 label "Internal Revenue Code section 355".
- Internal_Revenue_Code_section_355 sameAs m.0bny8f.
- Internal_Revenue_Code_section_355 sameAs Q6047698.
- Internal_Revenue_Code_section_355 sameAs Q6047698.
- Internal_Revenue_Code_section_355 wasDerivedFrom Internal_Revenue_Code_section_355?oldid=489566796.
- Internal_Revenue_Code_section_355 isPrimaryTopicOf Internal_Revenue_Code_section_355.