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Rev. Rul. 78-286

Federal Tax ADVISORY: Mutual Company Reorganizations

April 3, 2017 By Jasper L. (Jack) Cummings, Jr.

Our Federal Tax Group warns that voting stock can pop up in unexpected forms, even in bank mergers.
• Mutual corporation mergers
• Voting rights as continuing equity
• The value of voting interests

Read the full advisory by clicking here. 

Filed Under: Federal Tax Advisory Tagged With: 469 U.S. 131 (1985), mutual corporation, Paulsen v. Commissioner, Rev. Rul. 78-286

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