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Finanse publiczne · 21/12/1995

IRS Releases Final Regulations on Stock Distributions and Stock Rights

The Internal Revenue Service (IRS) has released final regulations amending rules for distributing stock and stock rights, specifically addressing the treatment of stock redeemable at a premium by the issuer. The new rules reflect changes made in 1990 and clarify when a call premium triggers a constructive distribution.

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