federal_register: 2012-9003
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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... |