federal_register: 95-30831
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 95-30831 | Distributions of Stock and Stock Rights | Rule | This document contains final regulations amending regulations under section 305(c) of the Internal Revenue Code relating to constructive distributions on preferred stock. The final regulations concern the treatment of stock redeemable at a premium by the issuer. The regulations generally treat a call premium as giving rise to a constructive distribution only if redemption pursuant to the call provision is more likely than not to occur. The final regulations also reflect 1990 amendments to section 305(c). | 1995-12-21 | 1995 | 12 | https://www.federalregister.gov/documents/1995/12/21/95-30831/distributions-of-stock-and-stock-rights | https://www.govinfo.gov/content/pkg/FR-1995-12-21/pdf/95-30831.pdf | Treasury Department | 497 | This document contains final regulations amending regulations under section 305(c) of the Internal Revenue Code relating to constructive distributions on preferred stock. The final regulations concern the treatment of stock redeemable at a premium by... |