Income Tax; Taxable Years Beginning After December 31, 1953; Treatment of Losses on Small Business Stock; Correction

tax-irs · IRS · Rule · Published 1995-03-31 · Effective 1995-03-31 · 60 FR 16575

Document

Document number: 95-7969
Federal Register citation: 60 FR 16575
CFR reference: 26 CFR 1
Type: Rule
Action: Correcting amendments.
Category: tax-irs
Sub-agency: IRS
Publication date: 1995-03-31
Effective date: 1995-03-31
Treasury docket: TD 7837

Abstract

This document contains a correction to final regulations [TD 7837] which were published in the Federal Register for Wednesday, September 29, 1982 (47 FR 42728). The final regulations restate and clarify a formula relating to the computation of the amount received for designated stock by a small business corporation.

Source

Authoritative: Federal Register document
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