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	<description>Mark A. Stephens, Ltd.  "...current tax information at your fingertips..."</description>
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		<title>DEPLOYMENT OF GAIN RECOGNITION AGREEMENT TO DEFER TAXES</title>
		<link>http://mastaxpub.com/blogs/?p=415</link>
		<comments>http://mastaxpub.com/blogs/?p=415#comments</comments>
		<pubDate>Tue, 10 Apr 2012 16:55:03 +0000</pubDate>
		<dc:creator>SteveDavis396</dc:creator>
				<category><![CDATA[Corporate Acquisitions]]></category>
		<category><![CDATA[DEFER TAXES]]></category>
		<category><![CDATA[DSAG]]></category>
		<category><![CDATA[GAIN RECOGNITION]]></category>
		<category><![CDATA[INTERCOMPANY Transaction]]></category>
		<category><![CDATA[Notice 2012-15]]></category>
		<category><![CDATA[P. L. 110-172]]></category>
		<category><![CDATA[Preamble to Regs. §1.355-2(g)]]></category>
		<category><![CDATA[Regs. §1.356-2(b)]]></category>
		<category><![CDATA[Regs. §1.367(a)-8]]></category>
		<category><![CDATA[TAINTED STOCK]]></category>
		<category><![CDATA[Tax Increase Prevention and Reconciliation Act of 2005]]></category>
		<category><![CDATA[TD 9435]]></category>
		<category><![CDATA[Technical Corrections Act of 2007]]></category>
		<category><![CDATA[triggering event]]></category>
		<category><![CDATA[§1248]]></category>
		<category><![CDATA[§351 exchange]]></category>
		<category><![CDATA[§355(b)(3)]]></category>
		<category><![CDATA[§367]]></category>

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		<description><![CDATA[Both the Revenue Service and the Treasury Department presently believe as enunciated in Notice 2012-15 that the amount of income taken into account as a result of a §304 distribution generally should not affect the application of §367 to a deemed §351 exchange. In the case of a transfer of stock by a U.S. person [...]]]></description>
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