IRS finalizes Section 304 anti-abuse regulations [TAX ALERT]

January 25, 2013

On 21 December 2012, the government released final anti-abuse regulations (T.D. 9606) under Section 304 (the Final Regulations). The Final Regulations replace, with no substantive change, the existing temporary anti-abuse regulations. The regulations apply to acquisitions of stock occurring on or after 29 December 2009.

Further details are available from the Ernst & Young Tax Alert which can be accessed using the link below:

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