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Rev. Rul. 84-79 - Shares Owned Through a Revocable Voting Trust

2024-11-16

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Today we published a chart of Rev. Rul. 84-79.

Rev. Rul. 84-79 concludes that shares held through a revocable voting trust were owned "directly" for consolidated tax return purposes.

Tags: Authority - Revenue Rulings, Other - Form vs. Substance