Internal Revenue Service August 28, 2013 – Federal Register Recent Federal Regulation Documents
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Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE); Meeting
The Advisory Committee on Tax Exempt and Government Entities (ACT) will hold a public meeting on Thursday, September 12, 2013.
Regulations Enabling Elections for Certain Transaction Under Section 336(e); Correction
This document describes corrections to final regulations [TD 9619] that provide guidance under section 336(e) of the Internal Revenue Code (CODE), which authorizes the issuance of regulations under which an election may be made to treat sale, exchange or distribution of at least 80 percent of the voting power and value of the stock of a corporation (target) as a sale of all its underlying assets. These regulations were published in the Federal Register on Wednesday, May 15, 2013.
Regulations Enabling Elections for Certain Transaction Under Section 336(e); Correction
This document contains amendments to correct errors in final regulations [TD 9619] that provide guidance under section 336(e) of the Internal Revenue Code (CODE), which authorizes the issuance of regulations under which an election may be made to treat sale, exchange or distribution of at least 80 percent of the voting power and value of the stock of a corporation (target) as a sale of all its underlying assets. These regulations were published in the Federal Register on Wednesday, May 15, 2013.
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