Internal Revenue Bulletin: 2005-7 |
February 14, 2005 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Part IV. Items of General Interest
- REG-117969-00
- REG-125628-01
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Explanation of Provisions
- A. Basis and Holding Period Rules
- 1. Section 354 exchanges
- 2. Triangular reorganizations
- B. Exceptions to the Application of Section 367(a)
- C. Concurrent Application of Section 367(a) and (b)
- D. Parenthetical Section 368(a)(1)(B) Reorganizations
- E. Transfers of Assets Following Certain Asset Reorganizations
- F. Indirect Transfers Involving a Change in Domestic or Foreign Status of Acquired Corporation
- G. Coordination of the Indirect Stock Transfer Rules and the Asset Transfer Rules
- H. Application of Section 367(b) Regulations to Certain Triangular Reorganizations
- I. Application of Section 367(b) Regulations to Certain Outbound Reorganizations
- J. Nonrecognition Transactions under the FIRPTA and PFIC Provisions
- Proposed Effective Date
- Special Analyses
- Comments and Public Hearing
- Proposed Amendments to the Regulations
- Drafting Information
- Announcement 2005-12
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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