federal_register: 2010-18270
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2010-18270 | Build-In Gains and Losses Under Section 382(h); Correction | Rule | This document contains correcting amends to IRS' regulations providing guidance regarding the treatment of prepaid income under the built-in gain provisions of section 382(h). These errors were made when the agency published final regulations (TD 9487) in the Federal Register on Wednesday, June 16, 2010 (75 FR 33990). | 2010-07-28 | 2010 | 7 | https://www.federalregister.gov/documents/2010/07/28/2010-18270/build-in-gains-and-losses-under-section-382h-correction | https://www.govinfo.gov/content/pkg/FR-2010-07-28/pdf/2010-18270.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains correcting amends to IRS' regulations providing guidance regarding the treatment of prepaid income under the built-in gain provisions of section 382(h). These errors were made when the agency published final regulations (TD 9487)... | 1545-BG03 |