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

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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.

https://regulations.justia.com/regulations/fedreg/2005/08/11/05-15762.html