federal_register: 98-34210

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98-34210 Certain Asset Transfers to a Tax-Exempt Entity Rule This document contains final regulations that implement provisions of the Tax Reform Act of 1986 and the Technical and Miscellaneous Revenue Act of 1988. The final regulations generally affect a taxable corporation that transfers all or substantially all of its assets to a tax-exempt entity or converts from a taxable corporation to a tax-exempt entity in a transaction other than a liquidation, and generally require the taxable corporation to recognize gain or loss as if it had sold the assets transferred at fair market value. 1998-12-29 1998 12 https://www.federalregister.gov/documents/1998/12/29/98-34210/certain-asset-transfers-to-a-tax-exempt-entity https://www.govinfo.gov/content/pkg/FR-1998-12-29/pdf/98-34210.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that implement provisions of the Tax Reform Act of 1986 and the Technical and Miscellaneous Revenue Act of 1988. The final regulations generally affect a taxable corporation that transfers all or substantially...

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