Publications Memos Go Back The IRS Recently Announced That it Would No Longer Rule on Certain Issues in Spin-Off Transactions 06.30.03 This memo addresses the IRS's recent announcement that it will not rule on certain issues in spin-offs. Authors and Contacts Marcy Geller Partner [email protected] +1-212-455-3543 Related Insights 12.23.25 | Publications The New York LLC Transparency Act Will Become Effective on January 1, 2026, With a Limited Scope 12.22.25 | Publications Delaware Supreme Court: Reverses Rescission of Elon Musk’s 2018 Compensation Grant 12.15.25 | Publications IRS Releases Final and Proposed Regulations Under Section 892 Related Services Related Practice Areas Corporate Tax Mergers and Acquisitions