Finanse publiczne · 10/08/1995

Treatment of Underwriters in Section 351 and Section 721 Transactions

This document proposes rules for transfers of cash to a corporation or a partnership. The proposed regulations will affect taxpayers in transactions intended to qualify under section 351 and section 721 when there is an offering of stock or partnership interests through an underwriter. This document also provides notice of a public hearing on these proposed regulations.