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Valuation is permitted at a point in time other than the closing price of the issuing corporation stock on the last business day before the binding contract is signed.
The final COI regulations apply only to reorganizations having "fixed consideration" defined as consideration in contracts that represent a (1) fixed number of shares of issuing corporation stock, the amount of money and "other property" being exchanged for the target corporation stock, or (2) fixed percentage of shares, or value of target stock, being exchanged for issuing corporation stock.
We urge the IRS and Treasury to consider issuing regulations providing relief from the anti-cutback rules of section 411(d), especially where plans are consolidated following a merger or other acquisition.
He encouraged the IRS to continue issuing guidance on discrete capitalization issues.
He said that it would not be prudent for the IRS (or be especially appreciated by the affected taxpayers) to delay issuing guidance in particular cases in order to assess the need for, and to follow the more formal review procedures for, issuing a published revenue ruling.
We urge the Treasury Department and IRS to consider routinely issuing such invitations whenever legislation is enacted just as it routinely solicits input on the annual business plan.
The IDR Process contains guidelines for issuing and responding to information document requests (IDRs) in a way designed to improve the process.
Such measurements could include for example, response times for IDRs, estimated target dates for completing the review of various audit areas, beginning and ending dates for the efforts of each audit specialist, and time frames for issuing follow-up IDRs.
He commended Treasury for issuing Notice 96-60, which suspended enforcement of the excise tax until further guidance is issued and inquired about the status of that guidance.
He added that field personnel were being urged, in appropriate cases, to take more aggressive enforcement action in respect of uncooperative taxpayers (for example, by issuing summonses).
Finally, even though the National Office repeatedly assures taxpayers that Case Managers control their audits, our members report concerns about Case Managers and Team Coordinators paying undue deference to various specialists (including international examiners, engineers, and economists), who often seem more interested in issuing IDRs and pursuing an independent agenda than in resolving issues and closing the examination.
Tax Executives Institute commends the IRS for issuing Announcement 95-2.
He commended Treasury for issuing guidance before the beginning of the year and for including a de minimis rule in the allocation methods.