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» Exclusions from Gross Income of Foreign Corporations
Exclusions from Gross Income of Foreign Corporations
Document ID:
IRS-2007-0082-0012
Document Type:
Rule
Agency:
Internal Revenue Service
Topics:
Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number:
2010-23185
CFR Citation:
26 CFR Parts 1 and 602
View Document:
Details Information
Received Date:
September 17 2010, at 09:23 AM Eastern Daylight Time
Start-End Page:
56858 - 56866
Comment Start Date:
September 17 2010, at 12:00 AM Eastern Standard Time
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Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions; Correction
Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions
Application of Section 108(i) to Partnerships and S Corporations
Qualified Zone Academy Bonds: Obligations of States and Political Subdivisions
Extended Carryback of Losses to or from a Consolidated Group
Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization; Correction
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Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization
Application of Separate Limitations to Dividends from Noncontrolled Section 902 Corporations
Gain Recognition Agreements with Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations
Exclusions from Gross Income of Foreign Corporations
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