Internal Revenue Service March 22, 2005 – Federal Register Recent Federal Regulation Documents

Premerger Notification; Reporting and Waiting Period Requirements

Document Number: C5-4301

Type: Notice

Date: 2005-03-22

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury, Federal Trade Commission, Agencies and Commissions

https://regulations.justia.com/regulations/fedreg/2005/03/22/C5-4301.html

Prohibited Allocations of Securities in an S Corporation

Document Number: C4-27294

Type: Rule

Date: 2005-03-22

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

https://regulations.justia.com/regulations/fedreg/2005/03/22/C4-27294.html

Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group

Document Number: 05-5528

Type: Rule

Date: 2005-03-22

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

This document contains final regulations under section 1502 of the Internal Revenue Code that govern the application of section 108 when a member of a consolidated group realizes discharge of indebtedness income. These final regulations affect corporations filing consolidated returns.

https://regulations.justia.com/regulations/fedreg/2005/03/22/05-5528.html

Section 704(c), Installment Obligations and Contributed Contracts

Document Number: 05-5527

Type: Rule

Date: 2005-03-22

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

This document contains final regulations under sections 704(c) and 737 relating to the tax treatment of installment obligations and property acquired pursuant to a contract. The regulations affect partners and partnerships and provide guidance necessary to comply with the law.

https://regulations.justia.com/regulations/fedreg/2005/03/22/05-5527.html