# Adjustment To Net Unrealized Built-in Gain
> **IRS** · Final regulations. · Published 2005-02-23 · Effective 2005-02-23 · 70 FR 8727
## Document
- **Document number:** 05-3462
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 8727
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-02-23
- **Effective date:** 2005-02-23
- **Treasury docket:** TD 9180
## Abstract

This document contains final regulations under section 1374 that provide for an adjustment to the amount that may be subject to tax under section 1374 in certain cases in which an S corporation acquires assets from a C corporation in an acquisition to which section 1374(d)(8) applies. These final regulations provide guidance to certain S corporations that acquire assets from a C corporation in a carryover basis transaction.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/02/23/05-3462/adjustment-to-net-unrealized-built-in-gain)
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