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Finanse publiczne · 02/07/2025

IRS Withdraws Proposed Regulations on Built-In Gain and Loss for Loss Corporations After Ownership Change

The Internal Revenue Service (IRS) has withdrawn two proposed rulemaking notices regarding the treatment of built-in items of income, gain, deduction, and loss for corporations affected by an ownership change under section 382(h) of the Internal Revenue Code (IRC).

Source: Federal Register — Department of the TreasuryOpen original release →