Spin-offs - Steptoe amp; Johnson LLP An International Law Firm“分拆”-斯特普托amp；约翰逊LLP国际法律公司.docVIP

PRACTISING LAW INSTITUTE TAX STRATEGIES FOR CORPORATE ACQUISITIONS, DISPOSITIONS, SPIN-OFFS, JOINT VENTURES, FINANCINGS, REORGANIZATIONS AND RESTRUCTURINGS 2012 “Spin-Offs”: The Anti-Morris Trust and Intragroup Spin Provisions By Mark J. Silverman Steptoe Johnson llp Washington Copyright ? 2012 Mark J. Silverman, All Rights Reserved TABLE OF CONTENTS Internal Revenue Service Circular 230 Disclosure:? As provided for in Treasury regulations, advice (if any) relating to federal taxes that is contained in this communication (including attachments) is not intended or written to be used, and can