federal_register: 2025-12193

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

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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
2025-12193 Regulations Under Section 382(h) Related to Built-In Gain and Loss; Withdrawal Proposed Rule This document withdraws two notices of proposed rulemaking containing proposed regulations on the treatment of built-in items of income, gain, deduction, and loss taken into account by a loss corporation after an ownership change. The proposed regulations would have affected corporations that experience an ownership change under section 382(h) of the Internal Revenue Code (Code). 2025-07-02 2025 7 https://www.federalregister.gov/documents/2025/07/02/2025-12193/regulations-under-section-382h-related-to-built-in-gain-and-loss-withdrawal https://www.govinfo.gov/content/pkg/FR-2025-07-02/pdf/2025-12193.pdf Treasury Department; Internal Revenue Service 497,254 This document withdraws two notices of proposed rulemaking containing proposed regulations on the treatment of built-in items of income, gain, deduction, and loss taken into account by a loss corporation after an ownership change. The proposed... 1545-BP07

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