A has an indirect share of Merck stock worth S10.476 ($11, 000 x 0.9523) and S9524 cash ($10, 000 x 0.9523). ... Instead, the focus should be on the extent to which the transfer results in diversification. ... LTR 200006008. supra note 11X TAX NOTES, March 25, 2002 ly find that where the diversification is insignificant, section 721(b) should not ... aquot;a#39;Footnote 18 of the 1976 Blue Book (supra note 1. at 663) illustrates the 50 percent of vote or value look-thru rule of Treas. reg. section anbsp;...
|Title||:||Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures, and Other Strategic Alliances|
|Author||:||Louis S. Freeman, David F. Nitschke|