Internal Revenue Service September 3, 2013 – Federal Register Recent Federal Regulation Documents

Limitations on Duplication of Net Built-in Losses
Document Number: 2013-21330
Type: Rule
Date: 2013-09-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations under section 362(e)(2) of the Internal Revenue Code of 1986 (Code). The regulations apply to certain nonrecognition transfers of loss property to corporations. The regulations affect all parties to the transaction.