federal_register: 2013-21330

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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
2013-21330 Limitations on Duplication of Net Built-in Losses Rule This document contains final regulations under section 362(e)(2) of the Internal Revenue Code of 1986 (Code). The regulations apply to certain nonrecognition transfers of loss property to corporations. The regulations affect all parties to the transaction. 2013-09-03 2013 9 https://www.federalregister.gov/documents/2013/09/03/2013-21330/limitations-on-duplication-of-net-built-in-losses https://www.govinfo.gov/content/pkg/FR-2013-09-03/pdf/2013-21330.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 362(e)(2) of the Internal Revenue Code of 1986 (Code). The regulations apply to certain nonrecognition transfers of loss property to corporations. The regulations affect all parties to the... 1545-BE58

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