Home » Rulemaking » Application of Section 367 to a Section 351 Exchange Resulting from a Transaction Described in Section 304(a)(1)

Application of Section 367 to a Section 351 Exchange Resulting from a Transaction Described in Section 304(a)(1)

Document ID: IRS-2009-0004-0001
Document Type: Proposed Rule
Agency: Internal Revenue Service
Topics: Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number: E9-02836
CFR Citation: 26 CFR Part 1
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Details Information

Document Subtype:	NPRM
Received Date:	February 11 2009, at 01:25 PM Eastern Standard Time
Start-End Page:	6829 - 6831
Comment Start Date:	February 11 2009, at 12:00 AM Eastern Standard Time
Comment Due Date:	May 12 2009, at 11:59 PM Eastern Standard Time

Comments

Total: 2

Applications: Treatment of Gain Recognized under Section 301(c)(3) for Section 1248
Posted: 01/11/2012 ID: IRS-2009-0004-0006

Comment Period Closed
May 12,2009 11:59 PM ET

Applications: Treatment of Gain Recognized under Section 301(c)(3) for Section 1248
Submitter: McDonald, John Posted: 01/11/2010 ID: IRS-2009-0004-0005

Comment Period Closed
May 12,2009 11:59 PM ET

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