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11/8/96 – Advised caller’s assistant that income from securities and other investments must be included in revenues for 802.51(d) even though such securities and investments may be in foreign firms...

Based upon the agreement of the parties to consummate the transaction requiring C to convert debt into equity as an integral step in the acquisition process and because C will only hold the voting...

Section 801.40 applies to this transaction based on the fact including: identity of the purchasers is known, sale of stock is timely to the shareholders and IPO; the money raised is used to purchase...

Acquisition of credit card servicing rights relating to the authorization, clearing & settlement of transactions based on credit card sales is considered an acquisition of assets that is exempt as...

When Corp. A acquires the remaining 70% partnership interest in LTD it has acquired the LTD assets and creates a fileable event. Since the partnership is collapsed Corp. A may place the assets into...

Formation of an LLC that has a governing body limited to officers, directors or employees of forming persons, who each take back a 50% interest in the LLC, is considered to be the formation of a...

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