# Constructive Transfers and Transfers of Property to a Third Party on Behalf of a Spouse
> **IRS** · Final and temporary regulations. · Published 2003-01-13 · Effective 2003-01-13 · 68 FR 1534
## Document
- **Document number:** 03-646
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 1534
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/01/13/03-646/constructive-transfers-and-transfers-of-property-to-a-third-party-on-behalf-of-a-spouse)
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