Internal Revenue Service July 28, 2010 – Federal Register Recent Federal Regulation Documents

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Build-In Gains and Losses Under Section 382(h); Correction

Document Number: 2010-18270

Type: Rule

Date: 2010-07-28

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

This document contains correcting amends to IRS' regulations providing guidance regarding the treatment of prepaid income under the built-in gain provisions of section 382(h). These errors were made when the agency published final regulations (TD 9487) in the Federal Register on Wednesday, June 16, 2010 (75 FR 33990).

https://regulations.justia.com/regulations/fedreg/2010/07/28/2010-18270.html