Hospital Merger Regs Hit

Kinnander, Ola
August 2002
Bond Buyer;8/29/2002, Vol. 341 Issue 31460, p1
Trade Publication
Reports the proposal of the Internal Revenue Service to make a regulations for the hospital merger in Washington D.C. Additional expenses of the hospital consolidation; Concerns of the lawyers towards the proposal; Effect of the proposal on the tax code.


Related Articles

  • Corporate Reorganizations. Madden, Lisa; Zent, Brenda // Corporate Business Taxation Monthly;Apr2004, Vol. 5 Issue 7, p19 

    The U.S. Internal Revenue Service (IRS) recently released a revenue ruling, Revenue Ruling 2003-1102. In this ruling, IRS clarifies that the fact that a corporation can distribute appreciated stock of a controlled corporation to its shareholders without recognizing gain is not taken into account...

  • Easing Rules for Mergers under Foreign Law.  // Practical Accountant;Mar2005, Vol. 38 Issue 3, p12 

    The article reports on the easing rules for corporate mergers under foreign law by the U.S. Internal Revenue Service (IRS). A proposed amendment to an earlier set of proposed regulations has a revised definition of a statutory merger or consolidation. The previously proposed definition of a...

  • New Regulations Would Permit Cross-Border "A" Reorganizations for the First Time in 70 Years. Silverman, Mark J.; Zarlenga, Lisa M.; Giles, John J. // Tax Executive;Jan/Feb2005, Vol. 57 Issue 1, p58 

    Deals with the 2005 proposed amendments to Temp. Reg. 1.368-2(b)(1) by the U.S. Department of Treasury and the Internal Revenue Service that seeks to redefine reorganization provisions contained in Section 368(a)(1)(A) of the Internal Revenue Code. Background of the merger statute; Definition...

  • REGS ON CORPORTATE REORGANIZATIONS.  // Practical Accountant;Mar2006, Vol. 38 Issue 3, p13 

    The article reports on the final regulations contained in the T.D. 9242 regulation of the U.S. Internal Revenue Service. The regulation has defined the term statutory merger or consolidation as that term has been used in Section 368(a)(1)(A) concerning corporate reorganizations. It has addressed...

  • IRS Issues Final Regulations on Transactions Involving Mixed Consideration. Stange, T. Eiko // Venulex Legal Summaries;2005 Q4, p1 

    The article reports on the release of final regulations that provide guidance regarding the continuity of interest requirement by the U.S. Internal Revenue Service. The regulations establish that in a fixed consideration transaction, continuity is measured at the time of signing an acquisition...

  • International Taxation. Cummings, Jack; Rowe, Kevin // Corporate Business Taxation Monthly;May2005, Vol. 6 Issue 8, p5 

    The article examines the scope of the second set of proposed regulations issued by the U.S. Internal Revenue Service to modify provisions under Code Section 367(a) and (b). These were issued in conjunction with the proposed regulations extending statutory mergers under Code Section 368(a)(1)(A)...

  • IRS Liberalizes Rules for Mergers Involving Foreign Corporations and Endorses "Tracing" Approach for Determining Target Shareholder Stock Basis. Paul, Deborah L.; Schwartz, Jodi J. // Venulex Legal Summaries;2006 Q1, p1 

    The article deals with the final regulations issued by the U.S. Internal Revenue Service (IRS) that will simplify certain business combinations involving foreign corporations. The new regulations indicate that a statutory merger between two foreign corporations may qualify under the relatively...

  • IRS Permits Mergers into Limited Liability Companies to Qualify for Tax-Free Treatment. Paul, Deborah L. // Venulex Legal Summaries;2003 Q1, p1 

    The article presents information on the decision of the U.S. Internal Revenue Service to permit mergers into limited liability companies to qualify for tax-free treatment. The establishment of new rules will prove especially useful where both there is a desire to pay a sufficient amount of...

  • Investment banking fees incurred by the target... Christenson, Paul // Tax Lawyer;Winter98, Vol. 51 Issue 2, p433 

    Discusses the case between A.E. Staley Manufacturing Company and United States (US) Internal Revenue Service Commissioner with regards to investment banking fees incurred by the target during a hostile tender offer. Rulings of the Seventh Circuit on the case; Background information of the case;...


Read the Article


Sign out of this library

Other Topics