Effect of Elections in Certain Multi-step Transactions
other · IRS · Rule · Published 2003-07-09 · Effective 2003-07-09 · 68 FR 40766
Document
Document number
03-17225
Federal Register citation
68 FR 40766
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2003-07-09
Effective date
2003-07-09
Treasury docket
TD 9071
Abstract
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.