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Guidance Regarding the Active Trade or Business Requirement Under Section 355(b)

Document ID: IRS-2007-0109-0001
Document Type: Proposed Rule
Agency: Internal Revenue Service
Topics: Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number: 07-02269
CFR Citation: 26 CFR 1
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Details Information

Document Subtype:	NPRM
Received Date:	May 08 2007, at 07:13 AM Eastern Daylight Time
Start-End Page:	26012 - 26037
Comment Start Date:	May 8 2007, at 12:00 AM Eastern Standard Time
Comment Due Date:	August 6 2007, at 11:59 PM Eastern Standard Time

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