Infographic: Navigating IRS revenue rulings on reorganizations
10/25/2022
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Uncover the differences between two IRS revenue rulings that treat LLCs targeted for acquisition as disregarded entities for federal income tax purposes.
Implications of IRS Revenue Ruling 99-5 on reorganizations
Implications of IRS Revenue Ruling 99-5 on reorganizations
IRS Revenue Ruling 99-5 lays out guidance for two situations in which an LLC targeted for acquisition is treated as a disregarded entity – and separate from the organization that owns it – for federal income tax purposes. Let’s explore how each scenario plays out.
Implications of IRS Revenue Ruling 99-6 on reorganizations
IRS Revenue Ruling 99-6 provides guidance on acquisitions involving multimember LLC targets, which convert to disregarded entities as a result of a purchase. Let’s examine the steps involved in this process.
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