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Treatment of Payments in Lieu of Taxes Under Section 141

Document ID: IRS-2006-0578-0012
Document Type: Rule
Agency: Internal Revenue Service
Topics: Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number: E8-25333
CFR Citation: 26 CFR 1
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Details Information

Document Subtype:	Final Rule
Received Date:	October 24 2008, at 07:12 AM Eastern Daylight Time
Start-End Page:	63372 - 63375
Comment Start Date:	October 24 2008, at 12:00 AM Eastern Standard Time

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Application of Section 338 to Insurance Companies

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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

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