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Réglementation et droit · 15/12/20081 min de lecture
Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B)
Traduction automatique locale · Langue originale de la source
Résumé
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations giving guidance regarding the distribution of stock of a controlled corporation acquired in a transaction described in section 355(a)(3)(B) of the Internal Revenue Code. This action is necessary in light of amendments to section 355(b). The text of those regulations also serves as the text of these proposed regulations. These regulations will affect corporations and their shareholders.
Langue originale de la source: Federal Register — All DocumentsOuvrir le communiqué original →