Internal Revenue Service July 5, 2006 – Federal Register Recent Federal Regulation Documents

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Effect of Elections in Certain Multi-Step Transactions

Document Number: E6-10253

Type: Rule

Date: 2006-07-05

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

This document contains final regulations that give effect to section 338(h)(10) elections in certain multi-step transactions. These final regulations are necessary in order to provide taxpayers with guidance regarding the validity of certain elections made under section 338(h)(10). These final regulations affect corporations and their shareholders.

https://regulations.justia.com/regulations/fedreg/2006/07/05/E6-10253.html