... was separate from its franchising activities, to a corporation that was primarily engaged in the business of owning and managing ... Franchise Guide (CCH) 1 1090. ... The IRS argument that the value of the franchise is the amount McDonalda#39;s charges for new franchises was rejected. ... The right to use the McDonalda#39;s system, trade name, and trademarks is the essence of the McDonalda#39;s franchise. d.
|Title||:||Mergers & Acquisitions of Franchise Companies|
|Publisher||:||American Bar Association - 1996-01-01|