References in periodicals archive ?
The Internal Revenue Manual (IRM) also contains guidance on what happens to a company's EIN when that company is reorganized.
The IRS needs to clarify whether the historic EIN of the corporation that converts to an LLC is retained by that LLC, as the IRM allowed, or is reassigned to a new company, as allowed in a recent letter ruling.
The IRS ordinarily will reassign the EIN of a corporation to a successor LLC if the corporation converted to an LLC under state law, but the steps involved vary based on local law.
That attention should include a thoughtful analysis of what will happen to the historic EIN of a corporation that is to be converted to an LLC.
368(a)(1)(F), and the EIN will be assigned to the surviving entity under Rev.
The online application process is not available to some EIN requestors, including Federal, state or local government agencies, Indian tribal governments, real estate mortgage investment conduits and taxpayers with addresses outside the U.
Moreover, the EIN used in making the assessments in this case identified T as the taxpayer, in that T must use this EIN in preparing his schedule C (which is attached to his Federal income tax return).
13, 2012 /PRNewswire-USNewswire/ -- EIN News, a world leading online services company since 1995, offers complimentary membership to journalists and reporters.
They are also syndicated via RSS, picked up by other leading search engines, distributed by email to EIN News Alert subscribers, and tweeted via http://twitter.
WASHINGTON, June 27, 2012 /PRNewswire-USNewswire/ -- EIN News, a leading media monitoring company, has added Clean Coal News Today (cleancoal.
WASHINGTON, June 26, 2012 /PRNewswire-USNewswire/ -- EIN News has announced that its popular Central Europe Online website (now available at world.
Agreement covers EINS Cat tablets running the Android platform.