federal_register: 2017-14723

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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
2017-14723 Transactions Involving the Transfer of No Net Value Proposed Rule This document withdraws the remaining part of a notice of proposed rulemaking containing proposed regulations that would have required an exchange or distribution of net value for certain corporate formations and reorganizations to qualify for nonrecognition treatment under the Internal Revenue Code (Code). Other parts of the notice of proposed rulemaking were previously adopted as final regulations. The proposed regulations being withdrawn also addressed the treatment of certain distributions not qualifying for tax-free treatment under section 332 of the Code. The proposed regulations being withdrawn would have affected corporations and their shareholders. 2017-07-13 2017 7 https://www.federalregister.gov/documents/2017/07/13/2017-14723/transactions-involving-the-transfer-of-no-net-value https://www.govinfo.gov/content/pkg/FR-2017-07-13/pdf/2017-14723.pdf Treasury Department; Internal Revenue Service 497,254 This document withdraws the remaining part of a notice of proposed rulemaking containing proposed regulations that would have required an exchange or distribution of net value for certain corporate formations and reorganizations to qualify for... 1545-BI18

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