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To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or tax-related matter(s) addressed herein.

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Tuesday, June 29, 2010

SubChapter M Tax: IRS Notice 2010-49 - request for comments on modification of regs under 382 for treatment of non-5% shareholders

SubChapter M Tax: IRS Notice 2010-49 - request for comments on modification of regs under 382 for treatment of non-5% shareholders:

"REQUEST FOR COMMENTS: MODIFICATION TO THE REGULATIONS UNDER � 382 REGARDING THE TREATMENT OF SHAREHOLDERS WHO ARE NOT 5-PERCENT SHAREHOLDERS

Notice 2010-49

This notice invites public comments relating to possible modifications to the regulations under � 382 of the Internal Revenue Code regarding the treatment of shareholders who are not 5-percent shareholders (Small Shareholders)."
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