Internal Revenue Service December 26, 2012 – Federal Register Recent Federal Regulation Documents

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Use of Controlled Corporations To Avoid the Application of Section 304

Document Number: 2012-30967

Type: Rule

Date: 2012-12-26

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

This document contains final regulations addressing sales of stock between related corporations. The regulations finalize proposed regulations and remove temporary regulations that apply to certain sales of stock that are recharacterized as contributions and redemptions, but that are structured with a principal purpose of redesignating the issuing corporation or the acquiring corporation. The regulations affect persons treated as receiving distributions in redemption of stock as a result of such transactions.

https://regulations.justia.com/regulations/fedreg/2012/12/26/2012-30967.html