Finanse publiczne · 9.07.2003

Effect of Elections in Certain Multi-step Transactions

This document gives effect to section 338(h)(10) elections in certain multi-step transactions. These regulations affect corporations and their shareholders. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

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

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