federal_register: 2014-30103
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2014-30103 | Nonrecognition of Gain or Loss on Certain Dispositions of Installment Obligations | Proposed Rule | This document contains proposed regulations relating to the nonrecognition of gain or loss on certain dispositions of an installment obligation. In general, under the proposed regulations a transferor does not recognize gain or loss on certain dispositions of an installment obligation if gain or loss is not recognized on the disposition under another provision of the Internal Revenue Code. The proposed regulations also provide that this general rule does not apply to the satisfaction of an installment obligation. For example, an installment obligation of an issuer, such as a corporation or partnership, is satisfied when the holder transfers the obligation to the issuer for an equity interest in the issuer. | 2014-12-23 | 2014 | 12 | https://www.federalregister.gov/documents/2014/12/23/2014-30103/nonrecognition-of-gain-or-loss-on-certain-dispositions-of-installment-obligations | https://www.govinfo.gov/content/pkg/FR-2014-12-23/pdf/2014-30103.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations relating to the nonrecognition of gain or loss on certain dispositions of an installment obligation. In general, under the proposed regulations a transferor does not recognize gain or loss on certain... |