federal_register: 2012-30967
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2012-30967 | Use of Controlled Corporations To Avoid the Application of Section 304 | Rule | This document contains final regulations addressing sales of stock between related corporations. The regulations finalize proposed regulations and remove temporary regulations that apply to certain sales of stock that are recharacterized as contributions and redemptions, but that are structured with a principal purpose of redesignating the issuing corporation or the acquiring corporation. The regulations affect persons treated as receiving distributions in redemption of stock as a result of such transactions. | 2012-12-26 | 2012 | 12 | https://www.federalregister.gov/documents/2012/12/26/2012-30967/use-of-controlled-corporations-to-avoid-the-application-of-section-304 | https://www.govinfo.gov/content/pkg/FR-2012-12-26/pdf/2012-30967.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations addressing sales of stock between related corporations. The regulations finalize proposed regulations and remove temporary regulations that apply to certain sales of stock that are recharacterized as... |