federal_register: 05-24283

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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
05-24283 Section 1374 Effective Dates Rule This document contains final regulations that provide guidance concerning the applicability of section 1374 of the Internal Revenue Code to S corporations that acquire assets in carryover basis transactions from C corporations on or after December 27, 1994, and to certain corporations that terminate S corporation status and later elect again to become S corporations. 2005-12-21 2005 12 https://www.federalregister.gov/documents/2005/12/21/05-24283/section-1374-effective-dates https://www.govinfo.gov/content/pkg/FR-2005-12-21/pdf/05-24283.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that provide guidance concerning the applicability of section 1374 of the Internal Revenue Code to S corporations that acquire assets in carryover basis transactions from C corporations on or after December 27,... 1545-BD95

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