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- W3124707663 abstract "The article argues that the spin-off rules contained section 355 are in many respects illogical, complex, and uncertain because (1) they were developed during a time when mostly closely-held corporations with simple corporate structures were doing spin-offs as opposed to publicly traded corporations with complex structures doing spin-offs, which is common today; (2) they were designed for the pre-1986 period, which was prior to the repeal of the General Utilities doctrine; and (3) with General Utilities repeal 1986, tremendous pressure is placed on the spin-off rules because they are the principal method for appreciated assets to leave a corporate group without triggering gain. The article suggests a number of revisions to the spin-off rules that will make the rules simpler and more consistent with their purpose. The article cautions that the proposals must be taken as an integrated package and that selective adoption of the proposals may not lead to simplicity and may not accomplish the purpose of the spin-off rules." @default.
- W3124707663 created "2021-02-01" @default.
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- W3124707663 date "2003-12-31" @default.
- W3124707663 modified "2023-09-26" @default.
- W3124707663 title "Simplifying and Rationalizing the Spinoff Rules" @default.
- W3124707663 hasPublicationYear "2003" @default.
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