Pardis Zomorodi

Pardis Zomorodi

Latham & Watkins LLP

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IRS Studying Active Trade or Business Requirement for Tax-Free Spin-Offs

The IRS is considering future guidance that could present opportunities for R&D phase businesses. In a statement issued on September 25, 2018, the Internal Revenue Service (IRS) announced that it is studying the active...more

10/1/2018  /  Active Trade or Business Test , Internal Revenue Code (IRC) , IRS , Research and Development , Spinoffs , Tax-Free Transfers , U.S. Treasury
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