Entity's Reincorporation Will Stand As Reorganization

By Jaqueline McCool · July 31, 2020, 3:02 PM EDT

An entity's reincorporation, after it inadvertently unincorporated in another state, will count as a reorganization, the Internal Revenue Service said in a private letter ruling released Friday.

In PLR-124143-19 (PLR 202031002), the...

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