IRS issues final for-profit entity liquidation/conversion regulations

✍ Scribed by Bruce R. Hopkins

Publisher: John Wiley and Sons
Year: 1999
Weight: 244 KB
Volume: 16
Category: Article
ISSN: 0742-3497
DOI: 10.1002/npc.3870160203

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IRS proposes for-profit liquidation regu

IRS proposes for-profit liquidation regulations

📂 Article 📅 1997 🏛 John Wiley and Sons ⚖ 200 KB

## WlLEY Bruce R. Hopkins ## IRS PROPOSES FOR-PROFIT LIQUIDATION REGULATIONS he IRS has proposed regulations concern-T ing the liquidation of for-profit entities into tax-exempt organizations (REG-209 12 1- 89). The general rule under this proposal is that the taxable corporation must recognize