Home » Rulemaking » Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents; Correction Notice

Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents; Correction Notice

Document ID: IRS-2006-0440-0001
Document Type: Proposed Rule
Agency: Internal Revenue Service
Topics: No Topics associated with this document
Federal Register Number: E6-13424
CFR Citation: 26 CFR 1
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Received Date:	August 16 2006, at 07:08 AM Eastern Daylight Time
Start-End Page:	47158 - 47159
Comment Start Date:	August 16 2006, at 12:00 AM Eastern Standard Time

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Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable

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REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders)

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Computer Software Under Section 199(c)(5)(B); Correction

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Designated Roth Accounts Under Section 402A; Hearing

Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction

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Application of Section 338 to Insurance Companies

Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit

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Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction

Time for Filing Employment Tax Returns and Modifications to the Deposit Rules; Correction

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[Federal Register: March 7, 2006 (Volume 71, Number 44)]

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