federal_register: 00-11902
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 00-11902 | Certain Corporate Reorganizations Involving Disregarded Entities | Proposed Rule | This document contains proposed regulations that provide guidance to corporations and their shareholders about whether certain transactions qualify as corporate reorganizations. The proposed regulations apply to certain mergers under state or Federal law between two entities, one of which is a corporation and the other of which, for Federal tax purposes, is disregarded as an entity separate from its owner (for example, a qualified REIT subsidiary, a qualified subchapter S subsidiary, or a limited liability company with a single corporate owner that does not elect to be treated as a separate corporation). This document also provides a notice of public hearing on these proposed regulations. | 2000-05-16 | 2000 | 5 | https://www.federalregister.gov/documents/2000/05/16/00-11902/certain-corporate-reorganizations-involving-disregarded-entities | https://www.govinfo.gov/content/pkg/FR-2000-05-16/pdf/00-11902.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations that provide guidance to corporations and their shareholders about whether certain transactions qualify as corporate reorganizations. The proposed regulations apply to certain mergers under state or Federal... |