federal_register: E7-23277
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E7-23277 | Update and Revision of Sections 1.381(c)(4)-1 and 1.381(c)(5)-1; Correction | Proposed Rule | This document contains corrections to a notice of proposed rulemaking (REG-151884-03) that was published in the Federal Register on Friday, November 16, 2007, (72 FR 64545) providing guidance under sections 381(c)(4) and (c)(5) of the Internal Revenue Code relating to the accounting method or combination of methods, including the inventory method, to use after certain corporate reorganizations and tax-free liquidations. These proposed regulations clarify and simplify the existing regulations under sections 381(c)(4) and (c)(5). The regulations affect corporations that acquire the assets of other corporations in transactions described in section 381(a). | 2007-12-03 | 2007 | 12 | https://www.federalregister.gov/documents/2007/12/03/E7-23277/update-and-revision-of-sections-1381c4-1-and-1381c5-1-correction | https://www.govinfo.gov/content/pkg/FR-2007-12-03/pdf/E7-23277.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains corrections to a notice of proposed rulemaking (REG-151884-03) that was published in the Federal Register on Friday, November 16, 2007, (72 FR 64545) providing guidance under sections 381(c)(4) and (c)(5) of the Internal Revenue... |