Information Reporting Relating to Taxable Stock Transactions; Correction
other · IRS · Rule · Published 2003-02-06 · Effective 2002-11-18 · 68 FR 6081
Document
Document number
03-2802
Federal Register citation
68 FR 6081
CFR reference
26 CFR 1
Type
Rule
Action
Correction to temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2003-02-06
Effective date
2002-11-18
Treasury docket
TD 9022
Abstract
This document contains corrections to temporary regulations that were published in the Federal Register on November 18, 2002 (67 FR 69468). This document contains temporary regulations under section 6043(c) requiring information reporting by a corporation if control of the corporation is acquired or if the corporation has a recapitalization or other substantial change in capital structure.