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 10.28.25 | Publications U.S. and Allies Tighten Russia Energy Sanctions to Weaken the Russian War Economy 10.21.25 | Publications California Privacy, Cybersecurity, and AI Update 10.21.25 | Publications IRS Releases Proposed Regulations Under Section 897 on Domestically Controlled REITs Related Services Related Practice Areas Corporate Tax Mergers and Acquisitions