other · IRS · Rule · Published 2005-08-11 · Effective 2005-07-12 · 70 FR 46758
Document
Document number
05-15762
Federal Register citation
70 FR 46758
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2005-08-11
Effective date
2005-07-12
Treasury docket
TD 9210
Abstract
This document contains a correction to final regulations that were published in the Federal Register on July 12, 2005 (70 FR 39920) regarding the LIFO recapture by corporations converting from C Corporations to S Corporations.