PROPOSED RULES: Predecessors and successors; section 355(e) gain recognition limitation,
Published: 2004-11-22
This document contains proposed regulations that define the
terms predecessor and successor for purposes of section 355(e). These
proposed regulations provide guidance in determining whether a
corporation is a predecessor or successor of a distributing or
controlled corporation, as well as rules to assist taxpayers in
determining whether an
NOTICES: Agency information collection activities; proposals, submissions, and approvals,
Published: 2004-11-22
The department of the Treasury, as part of its continuing
effort to reduce paperwork and respondent burden, invites the general
public and other Federal agencies to take this opportunity to comment
on proposed and/or continuing information collections, as required by
the Paperwork Reduction Act of 1995, Pub. L. 10413 (44 U.S.C.
3506(c)(2)(A)).
NOTICES: Agency information collection activities; proposals, submissions, and approvals,
Published: 2004-11-22
The Department of the Treasury, as part of its continuing
effort to reduce paperwork and respondent burden, invites the general
public and other Federal agencies to take this opportunity to comment
on proposed and/or continuing information collections, as required by
the Paperwork Reduction Act of 1995, Pub. L. 10413 (44 U.S.C.
3506(c)(2)(A)).
