federal_register: 06-585

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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
06-585 Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts Rule This document contains final regulations under section 358 that provide guidance regarding the determination of the basis of stock or securities received in exchange for, or with respect to, stock or securities in certain transactions. This document also contains temporary regulations under section 1502 that govern certain basis determinations and adjustments of subsidiary stock in certain transactions involving members of a consolidated group. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register. The final and temporary regulations affect shareholders of corporations. 2006-01-26 2006 1 https://www.federalregister.gov/documents/2006/01/26/06-585/determination-of-basis-of-stock-or-securities-received-in-exchange-for-or-with-respect-to-stock-or https://www.govinfo.gov/content/pkg/FR-2006-01-26/pdf/06-585.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 358 that provide guidance regarding the determination of the basis of stock or securities received in exchange for, or with respect to, stock or securities in certain transactions. This document... 1545-BC05, 1545-BE88

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