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
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
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.
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.
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