federal_register: 2019-05959

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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
2019-05959 The Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities; Withdrawal Proposed Rule This document withdraws a notice of proposed rulemaking containing proposed regulations under numerous sections of the Internal Revenue Code (Code). The proposed regulations being withdrawn would have provided guidance on the recovery of stock basis in distributions of property made by a corporation to a shareholder and certain transactions treated as dividend-equivalents, as well as guidance regarding the determination of gain and the basis of stock or securities received in certain transactions. The proposed regulations being withdrawn would have affected shareholders and security holders of corporations. 2019-03-28 2019 3 https://www.federalregister.gov/documents/2019/03/28/2019-05959/the-allocation-of-consideration-and-allocation-and-recovery-of-basis-in-transactions-involving https://www.govinfo.gov/content/pkg/FR-2019-03-28/pdf/2019-05959.pdf Treasury Department; Internal Revenue Service 497,254 This document withdraws a notice of proposed rulemaking containing proposed regulations under numerous sections of the Internal Revenue Code (Code). The proposed regulations being withdrawn would have provided guidance on the recovery of stock basis in... 1545-BH35

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