federal_register: 2016-28755

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2016-28755 Covered Asset Acquisitions Rule This document contains temporary Income Tax Regulations under section 901(m) of the Internal Revenue Code (Code) with respect to transactions that generally are treated as asset acquisitions for U.S. income tax purposes and either are treated as stock acquisitions or are disregarded for foreign income tax purposes. These regulations are necessary to provide guidance on applying section 901(m). The text of the temporary regulations also serves in part as the text of the proposed regulations under section 901(m) (REG-129128-14) published in the Proposed Rules section of this issue of the Federal Register. 2016-12-07 2016 12 https://www.federalregister.gov/documents/2016/12/07/2016-28755/covered-asset-acquisitions https://www.govinfo.gov/content/pkg/FR-2016-12-07/pdf/2016-28755.pdf Treasury Department; Internal Revenue Service 497,254 This document contains temporary Income Tax Regulations under section 901(m) of the Internal Revenue Code (Code) with respect to transactions that generally are treated as asset acquisitions for U.S. income tax purposes and either are treated as stock...  

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