Build-In Gains and Losses Under Section 382(h); Correction
other · IRS · Rule · Published 2010-07-28 · Effective 2010-07-28 · 75 FR 44138
Document
Document number
2010-18270
Federal Register citation
75 FR 44138
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2010-07-28
Effective date
2010-07-28
Treasury docket
TD 9487
Abstract
This document contains correcting amends to IRS' regulations providing guidance regarding the treatment of prepaid income under the built-in gain provisions of section 382(h). These errors were made when the agency published final regulations (TD 9487) in the Federal Register on Wednesday, June 16, 2010 (75 FR 33990).