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federal_register: 07-2269

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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
07-2269 Guidance Regarding the Active Trade or Business Requirement Under Section 355(b) Proposed Rule This document contains proposed regulations that provide guidance regarding the active trade or business requirement under section 355(b) of the Internal Revenue Code. These proposed regulations provide guidance on issues involving the active trade or business requirement under section 355(b), including guidance resulting from the enactment of section 355(b)(3). These proposed regulations will affect corporations and their shareholders. 2007-05-08 2007 5 https://www.federalregister.gov/documents/2007/05/08/07-2269/guidance-regarding-the-active-trade-or-business-requirement-under-section-355b https://www.govinfo.gov/content/pkg/FR-2007-05-08/pdf/07-2269.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that provide guidance regarding the active trade or business requirement under section 355(b) of the Internal Revenue Code. These proposed regulations provide guidance on issues involving the active trade or...  

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  • 2 rows from document_number in federal_register_agencies
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