Finanse publiczne · 28/07/2010

Build-In Gains and Losses Under Section 382(h); Correction

This document contains correcting amends to IRS' regulations providing guidance regarding the treatment of prepaid income under the built-in gain provisions of section 382(h). These errors were made when the agency published final regulations (TD 9487) in the Federal Register on Wednesday, June 16, 2010 (75 FR 33990).

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

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