federal_register: 2017-21129

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2017-21129 Treatment of Transactions in Which Federal Financial Assistance Is Provided Rule This document contains final regulations under section 597 of the Internal Revenue Code (Code). These final regulations amend existing regulations that address the federal income tax treatment of transactions in which federal financial assistance (FFA) is provided to banks and domestic building and loan associations, and they clarify the federal income tax consequences of those transactions to banks, domestic building and loan associations, and related parties. These regulations affect banks, domestic building and loan associations, and related parties. 2017-10-19 2017 10 https://www.federalregister.gov/documents/2017/10/19/2017-21129/treatment-of-transactions-in-which-federal-financial-assistance-is-provided https://www.govinfo.gov/content/pkg/FR-2017-10-19/pdf/2017-21129.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 597 of the Internal Revenue Code (Code). These final regulations amend existing regulations that address the federal income tax treatment of transactions in which federal financial assistance (FFA)...  

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