Loading
Loading
Your feedback directly shapes Sporos.
Sign in to track your feedback history
This document withdraws two notices of proposed rulemaking containing proposed regulations on the treatment of built-in items of income, gain, deduction, and loss taken into account by a loss corporation after an ownership change. The proposed regulations would have affected corporations that experience an ownership change under section 382(h) of the Internal Revenue Code (Code).
Published
Jul 2, 2025
Citation
90 FR 28946
Agencies
2
Full text not available in our database.
View on Federal Register →Get a plain-English explanation of what this regulation does, which agencies are responsible, and how it affects existing rules.
No document text available yet
REG-125710-18
1545-BP07
26 CFR 1