Application of Section 338 to Insurance Companies; Correction
other · IRS · Rule · Published 2008-03-18 · Effective 2008-03-18 · 73 FR 14386
Document
Document number
E8-5333
Federal Register citation
73 FR 14386
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2008-03-18
Effective date
2008-03-18
Treasury docket
TD 9377
Abstract
This document contains a correction to final regulations (TD 9377) that were published in the Federal Register on Wednesday, January 23, 2008 (73 FR 3868), that apply to a section 197 intangible resulting from an assumption reinsurance transaction, and under section 338 that apply to reserve increases after a deemed asset sale.