Regulacje i polityka gospodarcza · 26.12.2002

Redemptions Taxable as Dividends; Correction

This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-150313-01) which was published in the Federal Register on Friday,October 18, 2002 (67 FR 64331). This regulation provides guidance regarding the treatment of the basis of redeemed stock when a distribution in redemption of such stock is treated as a dividend, as well as guidance regarding certain acquisitions of stock by related corporations that are treated as distributions in redemption of stock.