federal_register: E7-11438

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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
E7-11438 Built-in Gains and Losses Under Section 382(h) Rule This document contains temporary regulations that apply to corporations that have undergone ownership changes within the meaning of section 382. These regulations provide guidance regarding the treatment of prepaid income under the built-in gain provisions of section 382(h). The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register. 2007-06-14 2007 6 https://www.federalregister.gov/documents/2007/06/14/E7-11438/built-in-gains-and-losses-under-section-382h https://www.govinfo.gov/content/pkg/FR-2007-06-14/pdf/E7-11438.pdf Treasury Department; Internal Revenue Service 497,254 This document contains temporary regulations that apply to corporations that have undergone ownership changes within the meaning of section 382. These regulations provide guidance regarding the treatment of prepaid income under the built-in gain... 1545-BG66

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