Effect of Elections in Certain Multi-Step Transactions
other · IRS · Rule · Published 2006-07-05 · Effective 2006-07-05 · 71 FR 38074
Document
Document number
E6-10253
Federal Register citation
71 FR 38074
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2006-07-05
Effective date
2006-07-05
Treasury docket
TD 9271
Abstract
This document contains final regulations that give effect to section 338(h)(10) elections in certain multi-step transactions. These final regulations are necessary in order to provide taxpayers with guidance regarding the validity of certain elections made under section 338(h)(10). These final regulations affect corporations and their shareholders.