2000 Ruling 2000-0040663 - Butterfly reorganization -- summary under Distribution

No look-through approach was applied to holdings in public corporation where each holding was less than 20% and neither the taxpayer nor persons related to it were on the board or participated in the decision-making processes of the investees.

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Drupal 7 entity type
Node
Drupal 7 entity ID
321918
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
344932
Extra import data
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