[Download] "Income taxes - Stock transfer rules - carryover of tax attributes (US Internal Revenue Service Regulation) (IRS) (2018 Edition)" by The Law Library " eBook PDF Kindle ePub Free
eBook details
- Title: Income taxes - Stock transfer rules - carryover of tax attributes (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- Author : The Law Library
- Release Date : January 08, 2018
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 276 KB
Description
The Law Library presents the complete text of the Income taxes - Stock transfer rules - carryover of tax attributes (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018
This document contains final regulations addressing the carryover of certain tax attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a corporate reorganization or liquidation that is described in both section 367(b) and section 381 of the Internal Revenue Code (Code).
This ebook contains:
- The complete text of the Income taxes - Stock transfer rules - carryover of tax attributes (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure
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