Treatment of Underwriters in Section 351 and Section 721 Transactions
other · IRS · Rule · Published 1996-05-01 · Effective 1996-05-01 · 61 FR 19188
Document
Document number
96-10396
Federal Register citation
61 FR 19188
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1996-05-01
Effective date
1996-05-01
Treasury docket
TD 8665
Abstract
This document contains final regulations concerning transfers of cash to a corporation or a partnership. The final regulations will affect taxpayers in transactions under section 351 or section 721 when there is an offering of stock or partnership interests through an underwriter.