federal_register: 2011-30290

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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
2011-30290 Application of the Segregation Rules to Small Shareholders Proposed Rule This document contains proposed regulations under section 382 of the Internal Revenue Code (Code). These proposed regulations provide guidance regarding the application of the segregation rules to public groups under section 382 of the Code. These regulations affect corporations. 2011-11-23 2011 11 https://www.federalregister.gov/documents/2011/11/23/2011-30290/application-of-the-segregation-rules-to-small-shareholders https://www.govinfo.gov/content/pkg/FR-2011-11-23/pdf/2011-30290.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations under section 382 of the Internal Revenue Code (Code). These proposed regulations provide guidance regarding the application of the segregation rules to public groups under section 382 of the Code. These...  

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