Informal interpretations provide guidance from previous staff interpretations on the applicability of the HSR rules to specific fact situations. You should not rely on them as a substitute for reading the Act and the Rules themselves. These materials do not, and are not intended to, constitute legal advice.
Displaying 1181 - 1200 of 4604
Date
Rule
REIT
Agree – not reportable.
File
Original Image File
(105.04 KB)
Date
Rule
802.2(h)
– Agree. UPDATE 8/24/2015: The warehouse exemption, 802.2(h), will no longer be available for oil/gas storage facilities. If you have any questions on the application of 802.2(h) to a type of facility...
File
Original Image File
(70.91 KB)
Date
Rule
802.2(h)
Agree. UPDATE 8/24/2015: The warehouse exemption, 802.2(h), will no longer be available for oil/gas storage facilities. If you have any questions on the application of 802.2(h) to a type of facility...
File
Original Image File
(70.91 KB)
Date
Rule
801.10
Agree both can be excluded.
File
Original Image File
(87.34 KB)
Date
Rule
801.10
Agree – both can be excluded.
File
Original Image File
(87.34 KB)
Date
Rule
801.1(b)
Agree. K Walsh concurs.
File
Original Image File
(199.32 KB)
Date
Rule
801.1(b)
Agree. K Walsh concurs.
File
Original Image File
(199.32 KB)
Date
Rule
801.2
1) As I advised earlier, the formation of a new fund to make an acquisition is not in and of itself a device for avoidance, unless the new fund has the same members, pro-rata, as the existing fund...
File
Original Image File
(232.67 KB)
Date
Rule
802.1(d), 802.30
1) 802.30 would apply to the UPE that currently holds the assets, but not the other UPE 2) You would look at the used durable good exemption - 802.1(d)
File
Original Image File
(58.13 KB)
Date
Rule
802.2(g)
You can deduct the undeveloped property and the 300 acres of land, but not the grapevines or the winery.
File
Original Image File
(54.18 KB)
Date
Rule
802.2(g)
You can deduct the undeveloped property and the 300 acres of land, but not the grapevines or the winery.
File
Original Image File
(54.18 KB)
Date
Rule
802.1(d), 802.30
1) 802.30 would apply to the UPE that currently holds the assets, but not the other UPE 2) You would look at the used durable good exemption -§ 802.1(d)
File
Original Image File
(58.13 KB)
Date
Rule
801.2
1) As I advised earlier, the formation of a new fund to make an acquisition is not in and of itself a device for avoidance, unless the new fund has the same members, pro-rata, as the existing fund...
File
Original Image File
(232.67 KB)
Date
Rule
802.51
Agree not reportable.
File
Original Image File
(139.49 KB)
Date
Rule
802.51
Agree – not reportable.
File
Original Image File
(139.49 KB)
Displaying 1181 - 1200 of 4604