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Browse Lombardo, Mario E. 1-3 out of 3 article(s) Title Type Date Words 1994 Letter Ruling revokes a 1981 Letter Ruling. Jun 1, 1994 752 Caveat: recent letter ruling raises issue of whether sec. 304 applies in domestic spin-off transaction. Brief Article Jun 1, 1993 297 SAR's are not Sec. 382 "options." (stock appreciation rights do not qualify as stock options) Jun 1, 1992 724

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