federal_register: 00-1379
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 00-1379 | Stock Transfer Rules: Supplemental Rules | Rule | This document contains temporary regulations that provide an election for certain taxpayers engaged in certain exchanges described in section 367(b). These regulations provide guidance for taxpayers that make the specified election in order to determine the extent to which income must be included and certain corresponding adjustments must be made. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register. | 2000-01-24 | 2000 | 1 | https://www.federalregister.gov/documents/2000/01/24/00-1379/stock-transfer-rules-supplemental-rules | https://www.govinfo.gov/content/pkg/FR-2000-01-24/pdf/00-1379.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains temporary regulations that provide an election for certain taxpayers engaged in certain exchanges described in section 367(b). These regulations provide guidance for taxpayers that make the specified election in order to... |