• “Killer B” Regulations Finalized
  • June 6, 2011 | Author: Jasper L. Cummings
  • Law Firm: Alston & Bird LLP - Durham Office
  • Treasury issued the final “Killer B” regulations effective May 19, 2011. Reg. § 1.367(b)-10. Although their application is wider, the single example is basically as follows: