IRSRulemakingIRS-2019-0040

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Regulations Under Section 382(h) Related to Built-In Gain and Loss (REG-125710-18)

1 organizations filed 1 public comment on Regulations Under Section 382(h) Related to Built-In Gain and Loss (REG-125710-18), at the Internal Revenue Service. The comment window closed 2325d ago.

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closed 2325d ago

Abstract

This document contains proposed regulations regarding the items of income and deduction which are included in the calculation of builtin gains and losses under section 382 of the Internal Revenue Code (Code), and reflecting numerous changes made to the Code by the enactment of recent tax legislation.

Commenters (1)

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