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» Property Traded on an Established Market
Property Traded on an Established Market
Document ID:
IRS-2011-0002-0006
Document Type:
Rule
Agency:
Internal Revenue Service
Topics:
Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number:
2012-22526
CFR Citation:
26 CFR Parts 1 and 602
View Document:
Details Information
Received Date:
September 13 2012, at 08:51 AM Eastern Daylight Time
Start-End Page:
56533 - 56539
Comment Start Date:
September 13 2012, at 12:00 AM Eastern Standard Time
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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
Property Traded on an Established Market
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