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federal_register: E7-14616

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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
E7-14616 Abandonment of Stock and Other Securities Proposed Rule These proposed regulations provide guidance concerning the availability and character of a loss deduction under section 165 of the Internal Revenue Code for losses sustained from abandoned securities. These proposed regulations are necessary to clarify the tax treatment of losses from abandoned securities and will affect any taxpayer claiming a deduction for a loss from abandoned securities after the date these regulations are published as final regulations in the Federal Register. 2007-07-30 2007 7 https://www.federalregister.gov/documents/2007/07/30/E7-14616/abandonment-of-stock-and-other-securities https://www.govinfo.gov/content/pkg/FR-2007-07-30/pdf/E7-14616.pdf Treasury Department; Internal Revenue Service 497,254 These proposed regulations provide guidance concerning the availability and character of a loss deduction under section 165 of the Internal Revenue Code for losses sustained from abandoned securities. These proposed regulations are necessary to clarify... 1545-BE80

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