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Important developments during the year: Corporate tax
American Bar Association Section of Taxation Committee on Corporate Tax, Important Developments During the Year: Corporate Tax, 57 Tax Law. 1009 (2004) (Thomas J. Purcell III, Important Developments ed.).
The article discusses U.S. regulations related to corporate tax. In Treasury Decision 9047, 2003-14 I.R.B. 676, the Service issued final regulations under section 337(d) pertaining to the transfer of property by C corporations ...