federal_register: E8-4862

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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
E8-4862 Abandonment of Stock or Other Securities Rule This document contains final regulations concerning the availability and character of a loss deduction under section 165 of the Internal Revenue Code (Code) for losses sustained from abandoned stock or other securities. The final regulations clarify the tax treatment of losses from abandoned securities, and affect any taxpayer claiming a deduction for a loss from abandoned securities after the date these regulations are published in the Federal Register. 2008-03-12 2008 3 https://www.federalregister.gov/documents/2008/03/12/E8-4862/abandonment-of-stock-or-other-securities https://www.govinfo.gov/content/pkg/FR-2008-03-12/pdf/E8-4862.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations concerning the availability and character of a loss deduction under section 165 of the Internal Revenue Code (Code) for losses sustained from abandoned stock or other securities. The final regulations clarify...  

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