federal_register: E7-11146
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E7-11146 | Safe Harbor for Valuation Under Section 475. | Rule | This document sets forth an elective safe harbor that permits dealers in securities and dealers in commodities to elect to use the values of positions reported on certain financial statements as the fair market values of those positions for purposes of section 475 of the Internal Revenue Code (Code). This safe harbor is intended to reduce the compliance burden on taxpayers and to improve the administrability of the valuation requirement of section 475 for the IRS. | 2007-06-12 | 2007 | 6 | https://www.federalregister.gov/documents/2007/06/12/E7-11146/safe-harbor-for-valuation-under-section-475 | https://www.govinfo.gov/content/pkg/FR-2007-06-12/pdf/E7-11146.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document sets forth an elective safe harbor that permits dealers in securities and dealers in commodities to elect to use the values of positions reported on certain financial statements as the fair market values of those positions for purposes of... |