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📜 SIMILAR VOLUMES
## 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
The iRS has wrltten an as-yet unreleastd technical advice memorandum revoking the tax-exempt status, as a charity, of a direct contracting type of health maintenance organization. The IRS has issued proposed regulations relating to the effect of certain administrative expenses on the valuation of pr
The Internal Revenue Service issued new proposed regulations on incentive stock options (ISOs), replacing previous regulations issued in 1984. These new proposed regulations retain some of the rules from the earlier regulations and expand on them, while also making changes in a few areas. Although t