Limitations on Duplication of Net Built-in Losses

tax-irs · IRS · Rule · Published 2013-09-03 · Effective 2013-09-03 · 78 FR 54156

Document

Document number: 2013-21330
Federal Register citation: 78 FR 54156
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2013-09-03
Effective date: 2013-09-03
Treasury docket: TD 9633

Abstract

This document contains final regulations under section 362(e)(2) of the Internal Revenue Code of 1986 (Code). The regulations apply to certain nonrecognition transfers of loss property to corporations. The regulations affect all parties to the transaction.

Source

Authoritative: Federal Register document
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