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federal_register: 2014-10500

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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...  

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