Constructive Transfers and Transfers of Property to a Third Party on Behalf of a Spouse
other · IRS · Rule · Published 2003-01-13 · Effective 2003-01-13 · 68 FR 1534
Document
Document number
03-646
Federal Register citation
68 FR 1534
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2003-01-13
Effective date
2003-01-13
Treasury docket
TD 9035
Abstract
This document contains final and temporary regulations relating to the tax treatment of redemptions, during marriage or incident to divorce, of stock in a corporation owned by a spouse or former spouse.