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Limitations on the Importation of Net Built-In Losses (Us Internal Revenue Service Regulation) (Irs) (2018 Edition) The Law Library

Limitations on the Importation of Net Built-In Losses (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Limitations on the Importation of Net Built-In Losses (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations under sections 334(b)(1)(B) and 362(e)(1) of the Internal Revenue Code of 1986 (Code). The regulations apply to certain nonrecognition transfers of loss property to corporations that are subject to certain taxes under the Code. The regulations affect the corporations receiving such loss property. This document also amends final regulations under sections 332 and 351 to reflect certain statutory changes. The regulations affect certain corporations that transfer assets to, or receive assets from, their shareholders in exchange for the corporation's stock. This book contains: - The complete text of the Limitations on the Importation of Net Built-In Losses (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section