The Tax Court holds that an attempted tax-free reorganization did not meet the continuity of interest requirements of section 368.
Read the opinion here:
Ralph’s Grocery v. Commissioner, TC Memo. 2011-25
The Tax Court holds that an attempted tax-free reorganization did not meet the continuity of interest requirements of section 368.
Read the opinion here:
Ralph’s Grocery v. Commissioner, TC Memo. 2011-25