Department of Treasury September 3, 2013 – Federal Register Recent Federal Regulation Documents

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Limitations on Duplication of Net Built-in Losses

Document Number: 2013-21330

Type: Rule

Date: 2013-09-03

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains final regulations under section 362(e)(2) of the Internal Revenue Code of 1986 (Code). The regulations apply to certain nonrecognition transfers of loss property to corporations. The regulations affect all parties to the transaction.

https://regulations.justia.com/regulations/fedreg/2013/09/03/2013-21330.html