federal_register: 2010-14431

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

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
2010-14431 Built-in Gains and Losses Under Section 382(h) Rule This document contains final regulations that apply to loss corporations that have undergone an ownership change within the meaning of section 382. These regulations provide guidance regarding the treatment of prepaid income under the built-in gain provisions of section 382(h). 2010-06-16 2010 6 https://www.federalregister.gov/documents/2010/06/16/2010-14431/built-in-gains-and-losses-under-section-382h https://www.govinfo.gov/content/pkg/FR-2010-06-16/pdf/2010-14431.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that apply to loss corporations that have undergone an ownership change within the meaning of section 382. These regulations provide guidance regarding the treatment of prepaid income under the built-in gain... 1545-BG03

Links from other tables