federal_register: E8-14170

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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
E8-14170 Guidance Under Section 956 for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions Proposed Rule In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Treasury Department are issuing temporary regulations under section 956 of the Internal Revenue Code (Code) relating to the determination of basis in property acquired by a controlled foreign corporation in certain nonrecognition transactions that are intended to avoid United States income tax. Those regulations affect United States shareholders of a controlled foreign corporation that acquires United States property in certain nonrecognition transactions. The text of those regulations also serves as the text of these proposed regulations. 2008-06-24 2008 6 https://www.federalregister.gov/documents/2008/06/24/E8-14170/guidance-under-section-956-for-determining-the-basis-of-property-acquired-in-certain-nonrecognition https://www.govinfo.gov/content/pkg/FR-2008-06-24/pdf/E8-14170.pdf Treasury Department; Internal Revenue Service 497,254 In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Treasury Department are issuing temporary regulations under section 956 of the Internal Revenue Code (Code) relating to the determination of basis in property...  

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