Skip to main content
Date
Rule
801.12
Staff
Michael Verne
Response/Comments
No - Balance sheets prepared for a special purpose are not regularly prepared.

Question

From: (redacted)

Sent: Tuesday, January 03, 2006 12:47 PM

To: Verne, B. Michael

Subject: Financial Statements

Mike,

Isthe balance sheet required to be filed as part of a corporation's income taxreturn considered "regularly prepared" for HSR purposes?

Thanks,

About Informal Interpretations

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.

Learn more about Informal Interpretations.