Magazine article from our research archive:

Times Mirror - a reflection of the past.

In Tribune Co., 125 TC No. 8 (2005) (Times Mirror), the Tax Court held that a corporate reorganization was not tax flee under Sec. 368(a)(1)(A) and (B) and (a)(2)(E). Rather, the transaction was characterized as a sale for Federal tax purposes. While the decision led to a great deal of discussion and analysis within corporate tax circles, the court's holding is in fact nothing more than the continuous application of the economic-substance, business-purpose and sham-transaction doctrines to corporate reorganizations.

Times Mirror Decision

At a time of major changes in the legal publishing industry, Times Mirror Co., Inc., decided to divest itself of Matthew Bender & ...

Related newspaper, magazine, and journal articles:

See all results. Or, try our Advanced Search.

Newsweek Harper's Magazine The Washington Post Chicago Tribune Crain's Chicago Business PRNewswire Pediatric News The Nation Advertising Age The Economist (US) A FREE trial gives you access to over 60 million articles! Access over 3,500 publications with a FREE trial!