Transcription of Pub 576:(6/08):Transfer or Acquisition of a Controlling ...
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Pub 576:(6/08):Transfer or Acquisition of a Controlling ...
Publication 576 Transfer or Acquisition of A Controlling Interest in an Entity with an Interest in Real PropertyPub 576 (6/08)Publication 576 (6/08) iTable of Contents Introduction ..1 Definitions ..1 Frequently asked questions ..3 1. When does an entity have an interest in real property? ..3 2. When does the transfer or Acquisition of a Controlling interest occur? ..3 3. When are persons considered to be acting in concert? ..4 4. When will separate transfers or acquisitions of interests in the same entity be added together? ..5 5. What happens if an additional interest in the same entity is transferred or acquired? ..6 6. What happens if a transaction results in both a transfer and Acquisition of a Controlling interest?
A transfer or acquisition of a controlling interest is deemed to have occurred when a person, or group of persons acting in concert, transfers or acquires a controlling interest in separate transactions occurring within a three-year period. (See questions 3 and 4 for further information on when a controlling interest is transferred or acquired.) 3.
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