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federal_register: 2019-13615

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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
2019-13615 Recognition and Deferral of Section 987 Gain or Loss; Correction Rule This document contains corrections to final regulations (TD 9857) that were published in the Federal Register on Monday, May 13, 2019. The final regulations are relating to combinations and separations of qualified business units (QBUs) subject to section 987 and the recognition and deferral of foreign currency gain or loss with respect to a QBU subject to section 987 in connection with certain QBU terminations and certain other transactions involving partnerships. 2019-07-01 2019 7 https://www.federalregister.gov/documents/2019/07/01/2019-13615/recognition-and-deferral-of-section-987-gain-or-loss-correction https://www.govinfo.gov/content/pkg/FR-2019-07-01/pdf/2019-13615.pdf Treasury Department; Internal Revenue Service 497,254 This document contains corrections to final regulations (TD 9857) that were published in the Federal Register on Monday, May 13, 2019. The final regulations are relating to combinations and separations of qualified business units (QBUs) subject to...  

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