U.S. Chamber of Commerce
IRSRulemakingIRS-2019-0040

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

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U.S. Chamber of Commerce filings
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U.S. Chamber of Commerce filed 1 comment on this docket between Nov 12, 2019 and Nov 12, 2019. 0 other organizations filed here. The comment window closed 2325d ago.

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Nov 12, 2019· Comment from Caroline Harris, U.S. Chamber of Commerce· IRS-2019-0040-0009

Please find attached the U.S. Chambers comments on REG-125710-18, guidance regarding the items of income and deduction which are included in the calculation of built-in gains and losses under section 382 of the Internal Revenue Code, as published in the Federal Register on September 10, 2019

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.

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