Application of the Segregation Rules to Small Shareholders

tax-irs · IRS · Rule · Published 2013-10-22 · Effective 2013-10-22 · 78 FR 62418

Document

Document number: 2013-24538
Federal Register citation: 78 FR 62418
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2013-10-22
Effective date: 2013-10-22
Treasury docket: TD 9638

Abstract

This document contains final regulations under section 382 of the Internal Revenue Code (Code). These regulations provide guidance regarding the application of the segregation rules to public groups of shareholders in determining owner shifts and ownership changes under section 382 of the Code. These regulations affect corporations.

Source

Authoritative: Federal Register document
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