federal_register: E7-14802
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E7-14802 | Built-in Gains and Losses Under Section 382(h); Correction | Rule | This document contains a correction to temporary regulations (TD 9330) that were published in the Federal Register on Thursday, June 14, 2007 (72 FR 32792) applying 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). | 2007-08-01 | 2007 | 8 | https://www.federalregister.gov/documents/2007/08/01/E7-14802/built-in-gains-and-losses-under-section-382h-correction | https://www.govinfo.gov/content/pkg/FR-2007-08-01/pdf/E7-14802.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains a correction to temporary regulations (TD 9330) that were published in the Federal Register on Thursday, June 14, 2007 (72 FR 32792) applying to corporations that have undergone ownership changes within the meaning of section... |