federal_register: 95-30870
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 95-30870 | Recognition of Gain or Loss by Contributing Partner on Distribution of Contributed Property or Other Property | Rule | This document contains final regulations relating to the recognition of gain or loss on certain distributions of contributed property by a partnership under section 704(c)(1)(B) of the Internal Revenue Code of 1986 (Code). This document also contains final regulations relating to the recognition of gain on certain distributions to a contributing partner under section 737. The final regulations affect partnerships and their partners and are necessary to provide guidance for complying with the applicable tax law. | 1995-12-26 | 1995 | 12 | https://www.federalregister.gov/documents/1995/12/26/95-30870/recognition-of-gain-or-loss-by-contributing-partner-on-distribution-of-contributed-property-or-other | https://www.govinfo.gov/content/pkg/FR-1995-12-26/pdf/95-30870.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations relating to the recognition of gain or loss on certain distributions of contributed property by a partnership under section 704(c)(1)(B) of the Internal Revenue Code of 1986 (Code). This document also contains... |