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Treatment of Distributions of Property From a Corporation to a Shareholder

tax-irs · IRS · Rule · Published 2021-09-22 · Effective 2021-09-22 · 86 FR 52612

Document

Document number
2021-19980
Federal Register citation
86 FR 52612
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2021-09-22
Effective date
2021-09-22
Treasury docket
TD 9954

Abstract

This document contains final regulations under section 301 of the Internal Revenue Code of 1986 (Code). These regulations update existing regulations under section 301 to reflect statutory changes made by the Technical and Miscellaneous Revenue Act of 1988, which changes provide that the amount of a distribution of property made by a corporation to its shareholder is the fair market value of the distributed property. The regulations affect shareholders that receive a distribution of property from a corporation.

Source

Authoritative
Federal Register document
Machine
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