# Built-in Gains and Losses Under Section 382(h)
> **IRS** · Temporary regulations. · Published 2007-06-14 · Effective 2007-06-14 · 72 FR 32792
## Document
- **Document number:** E7-11438
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 32792
- **CFR reference:** 26 CFR 1
- **Publication date:** 2007-06-14
- **Effective date:** 2007-06-14
- **Treasury docket:** TD 9330
## Abstract

This document contains temporary regulations that apply to corporations that have undergone ownership changes within the meaning of section 382. These regulations provide guidance regarding the treatment of prepaid income under the built-in gain provisions of section 382(h). The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/06/14/E7-11438/built-in-gains-and-losses-under-section-382h)
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