by The Law Library (Author)
Income taxes - Stock transfer rules - carryover of tax attributes (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Income taxes - Stock transfer rules - carryover of tax attributes (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations addressing the carryover of certain tax attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a corporate reorganization or liquidation that is described in both section 367(b) and section 381 of the Internal Revenue Code (Code). This book contains: - The complete text of the Income taxes - Stock transfer rules - carryover of tax attributes (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section