Information Reporting Relating to Taxable Stock Transactions
other · IRS · Rule · Published 2003-12-30 · Effective 2003-12-30 · 68 FR 75119
Document
Document number
03-31361
Federal Register citation
68 FR 75119
CFR reference
26 CFR 1
Type
Rule
Action
Temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2003-12-30
Effective date
2003-12-30
Treasury docket
TD 9101
Abstract
This document contains temporary regulations 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. This document also contains temporary regulations concerning information reporting requirements for brokers with respect to transactions described in section 6043(c). The text of these temporary regulations also serves as the text of proposed regulations set forth in the Proposed Rules section of this issue of the Federal Register.