Article Tax Notes

Integrated Corporate Acquisitions: Comments on Rev. Rul. 2001-46

Jack S. Levin and Martin D. Ginsburg submitted this report to the IRS in response to recent Rev. Rul. 2001-46's request for comments on the respect properly to be accorded a section 338(h)(10) election timely filed in an otherwise integrated corporate acquisition. This article is in PDF format which requires Acrobat Reader.