Transcription of Section 362(e); Interesting Issues under Sections 351 …
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Section 362(e); Interesting Issues under Sections 351 and 304 William D. Alexander Gordon E. Warnke Internal Revenue Service Partner Associate Chief Counsel (Corporate) Linklaters LLP Scott M. Levine Michelle M. Kwon Partner Associate Professor of Law Jones Day University of Tennessee College of Law San Francisco, CA September 21, 2013 Scott M. Levine, Gordon E. Warnke, Michelle M. Kwon (2013) Topics Section 362(e) Section 362(e)(1) and the Proposed Section 362(e)(1) Regulations Section 362(e)(2) and the Final Section 362(e)(2) Regulations Section 304 and Section 351 Overlaps Allocation of Consideration/Assumed Liabilities 201330004 (July 26, 2013) Recent Guidance Barnes Group Wells Fargo 2 Section 362(e) The Anti-Loss Importation and Anti-Loss Duplication Provisions Section 362(e) Anti-Loss Importation and Anti-Loss Duplication Provisions In general, Sections 362(a) and (b) provide that if property was acquired by a corporation ( Acquiring ) in connection with a transaction that qualifies as a Section 351 exchange; as paid-in surplus or a contribution to capital.
Section 362(e); Interesting Issues under Sections 351 and 304 William D. Alexander Gordon E. Warnke Internal Revenue Service Partner
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