Friday, June 24, 2022

Lori Hellkamp - New Fast-Track IRS Guidance For Spin-Offs

New Fast-Track IRS Guidance For Spin-Offs And Other Corporate Transactions:

Earlier this year the IRS established a "fast-track processing" pilot program for certain private letter ruling requests under the jurisdiction of the Office of the Associate Chief Counsel (Corporate). Eligible taxpayers that previously could not seek a ruling given time constraints (such as business exigencies) may now be able to utilize the pilot program to obtain a ruling within 12 weeks. In contrast, taxpayers outside of this program often wait in excess of 6 months to receive rulings. The pilot program's significantly quicker processing time is a welcome development. 

 

Read the full article here: https://www.jonesday.com/en/insights/2022/01/new-fasttrack-irs-guidance-for-spinoffs-and-other-corporate-transactions

 

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