Covered Asset Acquisitions (Us Internal Revenue Service Regulation) (Irs) (2018 Edition)
Author | : The Law The Law Library |
Publisher | : Createspace Independent Publishing Platform |
Total Pages | : 26 |
Release | : 2018-11-07 |
ISBN-10 | : 1729690335 |
ISBN-13 | : 9781729690338 |
Rating | : 4/5 (338 Downloads) |
Download or read book Covered Asset Acquisitions (Us Internal Revenue Service Regulation) (Irs) (2018 Edition) written by The Law The Law Library and published by Createspace Independent Publishing Platform. This book was released on 2018-11-07 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covered Asset Acquisitions (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Covered Asset Acquisitions (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains temporary Income Tax Regulations under section 901(m) of the Internal Revenue Code (Code) with respect to transactions that generally are treated as asset acquisitions for U.S. income tax purposes and either are treated as stock acquisitions or are disregarded for foreign income tax purposes. These regulations are necessary to provide guidance on applying section 901(m). The text of the temporary regulations also serves in part as the text of the proposed regulations under section 901(m) (REG-129128-14) published in the Proposed Rules section of this issue of the Federal Register. This book contains: - The complete text of the Covered Asset Acquisitions (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section