federal_register: E7-11444

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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
E7-11444 Built-in Gains and Losses Under Section 382(h) Proposed Rule In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that apply to corporations that have undergone ownership changes within the meaning of section 382. These regulations provide guidance on the treatment of prepaid income under the built-in gain provisions of section 382(h). The text of the temporary regulations published in this issue of the Federal Register serves as the text of these proposed regulations. 2007-06-14 2007 6 https://www.federalregister.gov/documents/2007/06/14/E7-11444/built-in-gains-and-losses-under-section-382h https://www.govinfo.gov/content/pkg/FR-2007-06-14/pdf/E7-11444.pdf Treasury Department; Internal Revenue Service 497,254 In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that apply to corporations that have undergone ownership changes within the meaning of section 382. These regulations provide guidance...  

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