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federal_register: 2012-9003

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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
2012-9003 Allocation of Earnings and Profits in Tax-Free Transfers From One Corporation to Another Proposed Rule This document contains proposed regulations under section 312 of the Internal Revenue Code (Code). The proposed regulations clarify the regulations under section 312 regarding the allocation of earnings and profits in tax-free transfers from one corporation to another. The proposed regulations affect corporations involved in these transfers and their shareholders. 2012-04-16 2012 4 https://www.federalregister.gov/documents/2012/04/16/2012-9003/allocation-of-earnings-and-profits-in-tax-free-transfers-from-one-corporation-to-another https://www.govinfo.gov/content/pkg/FR-2012-04-16/pdf/2012-9003.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations under section 312 of the Internal Revenue Code (Code). The proposed regulations clarify the regulations under section 312 regarding the allocation of earnings and profits in tax-free transfers from one...  

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