Information Reporting Relating to Taxable Stock Transactions
other · IRS · Rule · Published 2005-12-05 · Effective 2005-12-05 · 70 FR 72376
Document
Document number
05-23470
Federal Register citation
70 FR 72376
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2005-12-05
Effective date
2005-12-05
Treasury docket
TD 9230
Abstract
This document contains final regulations requiring information reporting by a corporation if control of the corporation is acquired, or the corporation has a substantial change in capital structure, and the corporation or any shareholder is required to recognize gain (if any) under section 367(a) and the regulations. This document also contains final regulations concerning information reporting requirements for brokers with respect to transactions described in section 6043(c).