federal_register: 03-31362
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 03-31362 | Information Reporting Relating to Taxable Stock Transactions | Proposed Rule | This document withdraws proposed regulations published in the Federal Register on November 18, 2002 (REG-143321-02). In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to information reporting relating to taxable stock transactions. This document contains proposed regulations under section 6043(c) requiring information reporting by a corporation if control of the corporation is acquired or if the corporation has a recapitalization or other substantial change in capital structure. This document also contains proposed regulations under section 6045 concerning information reporting requirements for brokers with respect to transactions described in section 6043(c). The text of the temporary regulations serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations. | 2003-12-30 | 2003 | 12 | https://www.federalregister.gov/documents/2003/12/30/03-31362/information-reporting-relating-to-taxable-stock-transactions | https://www.govinfo.gov/content/pkg/FR-2003-12-30/pdf/03-31362.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document withdraws proposed regulations published in the Federal Register on November 18, 2002 (REG-143321-02). In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to... |