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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts
00-1377 Stock Transfer Rules Rule This document contains final regulations addressing the application of nonrecognition exchange provisions in Subchapter C of the Internal Revenue Code to transactions that involve one or more foreign corporations. These regulations provide guidance for taxpayers engaging in those transactions in order to determine the extent to which income shall be included and appropriate corresponding adjustments shall be made. 2000-01-24 2000 1 https://www.federalregister.gov/documents/2000/01/24/00-1377/stock-transfer-rules https://www.govinfo.gov/content/pkg/FR-2000-01-24/pdf/00-1377.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations addressing the application of nonrecognition exchange provisions in Subchapter C of the Internal Revenue Code to transactions that involve one or more foreign corporations. These regulations provide guidance for...

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