Final regulations and removal of temporary regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2015-06-05
Effective date
2015-06-05
Treasury docket
TD 9721
Abstract
This document contains final regulations under section 382 of the Internal Revenue Code (Code) that modify the effective date provision of recently published regulations. These regulations affect corporations whose stock is or was acquired by the Department of the Treasury (Treasury) pursuant to certain programs under the Emergency Economic Stabilization Act of 2008 (EESA).