federal_register: 00-114
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 00-114 | Recharacterizing Financing Arrangements Involving Fast-Pay Stock | Rule | This document contains final regulations that recharacterize, for tax purposes, financing arrangements involving fast-pay stock. The regulations are necessary to prevent taxpayers from using fast-pay stock to achieve inappropriate tax avoidance. The regulations affect corporations that issue fast-pay stock, holders of fast-pay stock, and other shareholders that may claim tax benefits purported to result from arrangements involving fast-pay stock. | 2000-01-10 | 2000 | 1 | https://www.federalregister.gov/documents/2000/01/10/00-114/recharacterizing-financing-arrangements-involving-fast-pay-stock | https://www.govinfo.gov/content/pkg/FR-2000-01-10/pdf/00-114.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations that recharacterize, for tax purposes, financing arrangements involving fast-pay stock. The regulations are necessary to prevent taxpayers from using fast-pay stock to achieve inappropriate tax avoidance. The... |