federal_register: 2013-24538

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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
2013-24538 Application of the Segregation Rules to Small Shareholders Rule This document contains final regulations under section 382 of the Internal Revenue Code (Code). These regulations provide guidance regarding the application of the segregation rules to public groups of shareholders in determining owner shifts and ownership changes under section 382 of the Code. These regulations affect corporations. 2013-10-22 2013 10 https://www.federalregister.gov/documents/2013/10/22/2013-24538/application-of-the-segregation-rules-to-small-shareholders https://www.govinfo.gov/content/pkg/FR-2013-10-22/pdf/2013-24538.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 382 of the Internal Revenue Code (Code). These regulations provide guidance regarding the application of the segregation rules to public groups of shareholders in determining owner shifts and...  

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