federal_register: E6-14420

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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
E6-14420 Dividends Paid Deduction for Stock Held in Employee Stock Ownership Plan Rule This document contains final regulations under sections 162(k) and 404(k) of the Internal Revenue Code (Code) providing that a payment in redemption of employer securities held by an employee stock ownership plan (ESOP) is not deductible. These regulations generally affect administrators of, employers maintaining, participants in, and beneficiaries of ESOPs. In addition, they will affect corporations that make distributions in redemption of stock held in an ESOP. 2006-08-30 2006 8 https://www.federalregister.gov/documents/2006/08/30/E6-14420/dividends-paid-deduction-for-stock-held-in-employee-stock-ownership-plan https://www.govinfo.gov/content/pkg/FR-2006-08-30/pdf/E6-14420.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under sections 162(k) and 404(k) of the Internal Revenue Code (Code) providing that a payment in redemption of employer securities held by an employee stock ownership plan (ESOP) is not deductible. These... 1545-BE74

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