Michael Cardella

Michael Cardella

Skadden, Arps, Slate, Meagher & Flom LLP

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IRS Expands Scope of Private Letter Ruling Program for Spin-Offs and Other Corporate Transactions

On January 2, 2024, the Internal Revenue Service (IRS) released two revenue procedures updating the IRS guidelines for private letter ruling (PLR) requests, Revenue Procedure 2024-1 and Revenue Procedure 2024-3 (the 2024...more

1/9/2024  /  Acquisitions , Corporate Governance , Corporate Taxes , Internal Revenue Code (IRC) , IRS , Mergers , Revenue Procedures , Shareholders , Tax-Free Spin-Offs
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