federal_register: 2012-26001

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2012-26001 Regulations Regarding the Application of Section 172(h) Including Consolidated Groups; Correction Proposed Rule This document contains corrections to a notice of proposed rulemaking (REG-140668-07) that was published in the Federal Register on Monday, September 17, 2012 (77 FR 57452). The proposed regulation provides guidance regarding the treatment of corporate equity reduction transactions (CERTs), including the treatment of multiple step plans for the acquisition of stock and CERTs involving members of a consolidated group. 2012-10-23 2012 10 https://www.federalregister.gov/documents/2012/10/23/2012-26001/regulations-regarding-the-application-of-section-172h-including-consolidated-groups-correction https://www.govinfo.gov/content/pkg/FR-2012-10-23/pdf/2012-26001.pdf Treasury Department; Internal Revenue Service 497,254 This document contains corrections to a notice of proposed rulemaking (REG-140668-07) that was published in the Federal Register on Monday, September 17, 2012 (77 FR 57452). The proposed regulation provides guidance regarding the treatment of corporate...  

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