Reduction of Tax Attributes Due to Discharge of Indebtedness; Correction

tax-irs · IRS · Rule · Published 2003-08-22 · Effective 2003-07-18 · 68 FR 50710

Document

Document number: 03-21469
Federal Register citation: 68 FR 50710
CFR reference: 26 CFR 1
Type: Rule
Action: Correction to final and temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2003-08-22
Effective date: 2003-07-18
Treasury docket: TD 9080

Abstract

This document contains corrections to final and temporary regulations relating to the reduction of tax attributes under sections 108 and 1017 of the Internal Revenue Code. These temporary regulations affect taxpayers that excluded discharge of under section 108. This document was published in the Federal Register on July 18, 2003 (68 FR 42590).

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown