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US: US federal income tax considerations in cross-border spin-offs

March 14, 2012
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Tax-free spin-offs are increasingly becoming the method of choice for companies wishing to dispose of an unwanted business. Brandon Hayes, of Ernst & Young, explains the obstacles businesses must overcome to qualify a spin-off as a tax-free transaction under US federal tax law.

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FeatureMergers & Acquisitions (February 2012)
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