federal_register: 06-7250
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 06-7250 | Income and Currency Gain or Loss With Respect to a Section 987 QBU | Proposed Rule | This document contains proposed regulations that provide guidance under section 987 of the Internal Revenue Code (Code) regarding the determination of the items of income or loss of a taxpayer with respect to a section 987 qualified business unit (section 987 QBU) as well as the timing, amount, character and source of any section 987 gain or loss. It withdraws proposed regulations under section 987 that were published in the Federal Register on September 25, 1991 (56 FR 48457). These regulations are necessary to provide guidance under section 987. Taxpayers affected by these regulations are corporations and individuals with qualified business units subject to section 987. | 2006-09-07 | 2006 | 9 | https://www.federalregister.gov/documents/2006/09/07/06-7250/income-and-currency-gain-or-loss-with-respect-to-a-section-987-qbu | https://www.govinfo.gov/content/pkg/FR-2006-09-07/pdf/06-7250.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations that provide guidance under section 987 of the Internal Revenue Code (Code) regarding the determination of the items of income or loss of a taxpayer with respect to a section 987 qualified business unit... | 1545-AM12 |