Distributions of Interests in a Loss Corporation From Qualified Trusts

tax-irs · IRS · Rule · Published 2006-06-28 · Effective 2006-06-23 · 71 FR 36676

Document

Document number: 06-5676
Federal Register citation: 71 FR 36676
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2006-06-28
Effective date: 2006-06-23
Treasury docket: TD 9269

Abstract

This document contains final regulations under section 382 of the Internal Revenue Code of 1986. The final regulations affect loss corporations and provide guidance on whether a loss corporation has an owner shift where a qualified trust described in section 401(a) distributes an ownership interest in an entity.

Source

Authoritative: Federal Register document
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