Back to Search
Start Over
IRS finalizes regs. addressing limitations on transfers of built-in losses.
- Source :
- The Tax Adviser. January, 2014, Vol. 45 Issue 1, p10, 2 p.
- Publication Year :
- 2014
-
Abstract
- The IRS issued final regulations (T.D. 9633) under Sec. 362(e)(2) that provide guidance on the determination of the bases of assets (including stock) transferred in certain nonrecognition transactions to which [...]
Details
- Language :
- English
- ISSN :
- 00399957
- Volume :
- 45
- Issue :
- 1
- Database :
- Gale General OneFile
- Journal :
- The Tax Adviser
- Publication Type :
- Periodical
- Accession number :
- edsgcl.355867585