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Gain Recognition Agreements and Outbound Stock Transfers | Freeman Law

GRAs and Section 367(a)(1) Outbound Stock Transfer Rules Overview - Introduction to Section 367(a)(1), Outbound Stock Transfers, and Gain Recognition Agreements - Section 367(a) of the. ....

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Gain Recognition Agreements And Outbound Stock Transfers - Tax Authorities

Section 367(a) of the Internal Revenue Code governs the outbound transfer of property by a U.S. person to a foreign corporation in certain non-recognition transactions. ....

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