Regulacje i polityka gospodarcza · 29.09.2008

Regulations Enabling Elections for Certain Transactions Under Section 336(e); Correction

This document contains corrections to a notice of proposed rulemaking (REG-143544-04) that was published in the Federal Register on Monday, August 25, 2008 (73 FR 49965) under section 336(e) of the Internal Revenue Code. The proposed regulations, when finalized, would permit taxpayers to make an election to treat certain sales, exchanges, and distributions of another corporation's stock as taxable sales of that corporation's assets. These proposed regulations will affect corporations and their shareholders.