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2002 Revenue Memorandum Rulings



No. of Issuance
Subject Matter
Date of Issue
RMR No. 1-2002
Consolidates, provides, clarifies and harmonizes the existing guidelines on the consequences of a de facto merger
Digest | Full Text
May 9 , 2002
RMR No. 2-2002
Provides the guidelines in determining the substituted basis of property transferred and shares received, pursuant to Section 40(C)(5) of the Tax Code of 1997
Digest | Full Text
June 26, 2002


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