0601001 Informal Interpretation

us-ftc-hsr-informal-interpretations-043c4addab292a5455982eb593e7cc420601001 Informal InterpretationGuidance

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Date
Rule
801.12
Staff
Michael Verne
Response/Comments
No - Balance sheets prepared for a special purpose are not regularly prepared.

Question

From: (redacted)

Sent: Tuesday, January 03, 2006 12:47 PM

To: Verne, B. Michael

Subject: Financial Statements

Mike,

Isthe balance sheet required to be filed as part of a corporation's income taxreturn considered "regularly prepared" for HSR purposes?

Thanks, 


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