federal_register: 2014-27365
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2014-27365 | Failure To File Gain Recognition Agreements or Satisfy Other Reporting Obligations | Rule | This document contains final and temporary regulations relating to the consequences to U.S. and foreign persons for failing to file gain recognition agreements (GRAs) or related documents, or to satisfy other reporting obligations, associated with certain transfers of property to foreign corporations in nonrecognition exchanges. The regulations are necessary to update and clarify the rules that apply when a U.S. or foreign person fails to file a GRA or related documents or to satisfy other reporting obligations. These regulations affect U.S. and foreign persons that transfer property to foreign corporations in nonrecognition exchanges. | 2014-11-19 | 2014 | 11 | https://www.federalregister.gov/documents/2014/11/19/2014-27365/failure-to-file-gain-recognition-agreements-or-satisfy-other-reporting-obligations | https://www.govinfo.gov/content/pkg/FR-2014-11-19/pdf/2014-27365.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final and temporary regulations relating to the consequences to U.S. and foreign persons for failing to file gain recognition agreements (GRAs) or related documents, or to satisfy other reporting obligations, associated with... |