federal_register: 98-32930
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 98-32930 | Intercompany Obligations | Proposed Rule | This document contains a proposed regulation that clarifies the treatment of the transfer or extinguishment of rights under an intercompany obligation. The existing regulation has caused uncertainty concerning the tax treatment of such transactions. The proposed regulation affects corporations that are members of consolidated groups, their subsidiaries, and their shareholders. | 1998-12-21 | 1998 | 12 | https://www.federalregister.gov/documents/1998/12/21/98-32930/intercompany-obligations | https://www.govinfo.gov/content/pkg/FR-1998-12-21/pdf/98-32930.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains a proposed regulation that clarifies the treatment of the transfer or extinguishment of rights under an intercompany obligation. The existing regulation has caused uncertainty concerning the tax treatment of such transactions.... |