Joseph Malca
Joseph Malca is an associate in the Tax Department.
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In April, the IRS issued proposed regulations interpreting deemed distributions under Section 305(c). Specifically, the proposed regulations would clarify the amount and timing of deemed distributions that result from an adjustment to the right to acquire stock. These regulations will generally apply to deemed distributions occurring after they are finalized, but may be relied upon … Continue Reading
IRS Proposed Regulations Under Section 305(c)
By Joseph Malca and Michael Fernhoff on Posted in IRS
