other · IRS · Rule · Published 2010-06-16 · Effective 2010-06-11 · 75 FR 33990
Document
Document number
2010-14431
Federal Register citation
75 FR 33990
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2010-06-16
Effective date
2010-06-11
Treasury docket
TD 9487
Abstract
This document contains final regulations that apply to loss corporations that have undergone an ownership change within the meaning of section 382. These regulations provide guidance regarding the treatment of prepaid income under the built-in gain provisions of section 382(h).