Transcription of LB&I International Practice Service Transaction Unit
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LB&I International Practice Service Transaction Unit IPS Level Number Title UIL Code Number Shelf N/A Business Outbound Volume 1 Income Shifting Outbound Level 1 UIL 9411 Part Gain Exportation (through contribution or reorg) Level 2 UIL Chapter Inbound transactions IRC 367(b) Level 3 UIL N/A Sub-Chapter N/A N/A Unit Name Inbound Liquidation of a Foreign Corporation into a Corporate Shareholder Document Control Number (DCN) (2014) Date of Last Update 07/28/15 Note: This document is not an official pronouncement of law, and cannot be used, cited or relied upon as such.
Note: This document is not an official pronouncement of law, and cannot be used, cited or relied upon as such. Further, this do cument may not contain a
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