Internal Revenue Service August 11, 2005 – Federal Register Recent Federal Regulation Documents

LIFO Recapture Under Section 1363(d); Correction
Document Number: 05-15762
Type: Rule
Date: 2005-08-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final regulations that were published in the Federal Register on July 12, 2005 (70 FR 39920) regarding the LIFO recapture by corporations converting from C Corporations to S Corporations.
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