JHDKJuvenile Hormone Diol Kinase
References in periodicals archive ?
Additionally, the contribution of appreciated property from JHD to JHDK would revoke the special rules that apply to contributors of appreciated property if distributions are made to Bruce or Harrison within seven years of the transfer.
Another type of division that might accomplish their goals would be for JHD to distribute the hotel to Bruce and Harrison and have them contribute it to a new partnership or LLC (JHDK).This type of transaction is also respected for tax purposes under the partnership division regulations (as an assets-up transaction).
However, distributions from JHDK should be monitored closely, to make sure the disguised sale rules and Secs.