federal_register: 2014-10500
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
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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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2014-10500 | Acquiring Corporation for Purposes of Section 381 | Proposed Rule | This document contains proposed regulations under section 381 of the Internal Revenue Code (Code). The proposed regulations modify the definition of an acquiring corporation for purposes of section 381 with regard to certain acquisitions of assets. The proposed regulations affect corporations that acquire the assets of other corporations in corporate reorganizations. | 2014-05-07 | 2014 | 5 | https://www.federalregister.gov/documents/2014/05/07/2014-10500/acquiring-corporation-for-purposes-of-section-381 | https://www.govinfo.gov/content/pkg/FR-2014-05-07/pdf/2014-10500.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations under section 381 of the Internal Revenue Code (Code). The proposed regulations modify the definition of an acquiring corporation for purposes of section 381 with regard to certain acquisitions of assets. The... |