September 30, 2014

Treasury, IRS Issue Guidance Regarding Inversions and Related Transactions

Summary: On September 22, 2014, the US Treasury and the Internal Revenue Service issued Notice 2014-52, 2014-42 IRB, which describes regulations to be issued by the Treasury and the IRS intended to reduce the tax benefits of, and limit the ability of companies to engage in, corporate “inversion” transactions.

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