Home » Rulemaking » Application of Section 367 to a Section 351 Exchange Resulting from a Transaction Described in Section 304(a)(1): Treatment of Gain Recognized under Section 301(c)(3) for Purposes of Section 1248

Application of Section 367 to a Section 351 Exchange Resulting from a Transaction Described in Section 304(a)(1): Treatment of Gain Recognized under Section 301(c)(3) for Purposes of Section 1248

Document ID: IRS-2009-0004-0002
Document Type: Rule
Agency: Internal Revenue Service
Topics: Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number: E9-02835
CFR Citation: 26 CFR Part 1
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Details Information

Document Subtype:	Final Rule
Received Date:	February 11 2009, at 01:41 PM Eastern Standard Time
Start-End Page:	6824 - 6828
Comment Start Date:	February 11 2009, at 12:00 AM Eastern Standard Time

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