federal_register: 05-23470

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
05-23470 Information Reporting Relating to Taxable Stock Transactions Rule This document contains final regulations requiring information reporting by a corporation if control of the corporation is acquired, or the corporation has a substantial change in capital structure, and the corporation or any shareholder is required to recognize gain (if any) under section 367(a) and the regulations. This document also contains final regulations concerning information reporting requirements for brokers with respect to transactions described in section 6043(c). 2005-12-05 2005 12 https://www.federalregister.gov/documents/2005/12/05/05-23470/information-reporting-relating-to-taxable-stock-transactions https://www.govinfo.gov/content/pkg/FR-2005-12-05/pdf/05-23470.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations requiring information reporting by a corporation if control of the corporation is acquired, or the corporation has a substantial change in capital structure, and the corporation or any shareholder is required to...  

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