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Delivery And Removal Of Fluids Gives Rise To "Qualifying" Income
November 30, 2015
X is a limited liability company. X intends to form a publicly-traded partnership by effecting an initial public offering of units in Y. Y will be a limited partnership organiz...

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Recent Reports

An LLC Is Not an "Individual"
November 30, 2015
During 1973, petitioners, husband and wife, established a trust for their four children. When the youngestattained age 25 during 1995, the trust was terminated....
Microsemi Wins The Battle For PMC-Sierra
November 27, 2015
Microsemi Corporation, (MC), has reached an agreement to acquire the stock of PMC-Sierra, Inc., (PMC). PMC, as a result, will be terminating an agreement it had previously reac...
An 'S' Corporation Is Not an "Individual"
November 27, 2015
Petitioners, husband and wife, are the only shareholders of SC, Inc., (SC), which owns and rents real properties in Missouri, Texas, and California. SC elected to be...
Can PFE Effect A Post-Merger Spinoff?
November 25, 2015
There has been much discussion about the possibility of Pfizer plc (PFE) effecting a post-merger spin-off of a portion of its sprawling pharmaceutical business. In fact, PFE...