www.skadden.com/insights/publications/2024/05/new-irs-ruling-guidelines
www.ropesgray.com/en/insights/alerts/2024/05/internal-revenue-service-issues-new-revenue-procedure-addressing-debt-exchanges-in-spin-offs?utm
www.cadwalader.com/brass-tax/index.php?nid=82&eid=354
www.haynesboone.com/news/alerts/new-irs-ruling-guidelines-for-spin-off-transactions
www.cooley.com/news/insight/2024/2024-05-23-recent-release-of-updated-procedures-for-section-355-private-letter-rulings
www.cadwalader.com/quorum/index.php?nid=3&eid=11
Update:
New Proposed Regulations Address Spin-Off Transactions | Insights | Jones Day
New Proposed Regulations Aim To Overhaul Tax-Free Spin-Off Rules | Insights | Skadden, Arps, Slate, Meagher & Flom LLP