federal_register: 07-2269
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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... |