federal_register: 2023-28589
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023-28589 | Bad Debt Deductions for Regulated Financial Companies and Members of Regulated Financial Groups | Proposed Rule | This document contains proposed regulations that would provide guidance regarding whether a debt instrument is worthless for Federal income tax purposes. The proposed regulations are necessary to update the standard for determining when a debt instrument held by a regulated financial company or a member of a regulated financial group will be conclusively presumed to be worthless. The proposed regulations will affect regulated financial companies and members of regulated financial groups that hold debt instruments. | 2023-12-28 | 2023 | 12 | https://www.federalregister.gov/documents/2023/12/28/2023-28589/bad-debt-deductions-for-regulated-financial-companies-and-members-of-regulated-financial-groups | https://www.govinfo.gov/content/pkg/FR-2023-12-28/pdf/2023-28589.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations that would provide guidance regarding whether a debt instrument is worthless for Federal income tax purposes. The proposed regulations are necessary to update the standard for determining when a debt... |