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» Application of Section 108(i) to Partnerships and S Corporations
Application of Section 108(i) to Partnerships and S Corporations
Document ID:
IRS-2010-0024-0006
Document Type:
Rule
Agency:
Internal Revenue Service
Topics:
Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number:
2013-15885
CFR Citation:
26 CFR Parts 1 and 602
View Document:
Details Information
Received Date:
July 03 2013, at 09:53 AM Eastern Daylight Time
Start-End Page:
39973 - 39984
Comment Start Date:
July 3 2013, at 12:00 AM Eastern Standard Time
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Permission for Election to Treat Liquidation of Target, Followed by Recontribution to New Target, as Cross-Chain Reorganization
Health Insurance Premium Tax Credit
Section 42 Qualified Contract Provisions
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Income of Foreign Governments and International Organizations
Implementation of Form 990; Correction
Deduction for Qualified Film and Television Production Costs
Implementation of Form 990
Nuclear Decommissioning Funds
Furnishing Identifying Number of Tax Return Preparer
Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions; Correction
Exclusions from Gross Income of Foreign Corporations
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
Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit (REMIC)
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
Application of Section 108(i) to Partnerships and S Corporations
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