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Is Income Generation Required For A Business To Qualify As An Active Trade Or Business For Successful Section 355 Spin Off? IRS And The Treasury Department Are Reviewing.
Rev. Rul. 57-464 and Rev. Rul. 57-492 have recently been suspended pending completion of a study by the Treasury Department and Internal Revenue Service concerning the five-year,
Moritt, Hock & Hamroff LLP
