Internal Revenue Service April 13, 2006 – Federal Register Recent Federal Regulation Documents

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Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction

Document Number: 06-3527

Type: Rule

Date: 2006-04-13

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

This document contains a correction to final and temporary regulations (TD 9244), that was published in the Federal Register on Thursday, January 26, 2006 (71 FR 4264). This regulation provides guidance regarding the determination of the basis of stock or securities received in exchange for, or with respect to stock or securities in certain transactions.

https://regulations.justia.com/regulations/fedreg/2006/04/13/06-3527.html