corporations regulations

• 26 CFR 1.861-11T - Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary regulations.)

• Code of Federal Regulations - Title 26: Internal Revenue

• Financial Services Regulation - Draft Corporations Amendment Regulations Released.

Overview On 26 March 2007, Treasury released draft Corporations Amendment Regulations (draft regulations) containing another round of proposed refin...

• Mondaq Business Briefing
• Nbr. 2007, January 2007

• Revised Temporary Regulations Under Code Sec. 7874 Address Surrogate Foreign Corporations

Treasury and the Internal Revenue Service (IRS) have issued revised temporary regulations under Internal Revenue Code ("Code") section 7874 concerning...

• Mondaq Business Briefing
• United States Law Articles in English

• Guidance Under Section 267(f); Deferral of Loss on Transactions Between Members of a Controlled Group

This document contains final regulations concerning the deferral of losses on the sale or exchange of property between members of a controlled group and provides guidance as to the time for taking into account those losses. These regulations affect corporations that are members of a controlled group.

• Federal Register Nbr. 77 FR 22480, April 16, 2012
• Rules and Regulations
• Treasury Department

• 26 CFR 1.1502-94A - Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group) generally applicable for corporations becoming members of a group before June 25, 1999.

• Code of Federal Regulations - Title 26: Internal Revenue

• Defense globalization: foreign investors in U.S. corporations navigate sea of regulations.

Investment in the U.S. defense industry is attractive to European and Asian companies simply because the federal government is the largest customer in...

• National Defense
• Vol. 90 Nbr. 622, September 2005

• Application of the Segregation Rules to Small Shareholders

This document contains proposed regulations under section 382 of the Internal Revenue Code (Code). These proposed regulations provide guidance regarding the application of the segregation rules to public groups under section 382 of the Code. These regulations affect corporations.

• Federal Register Nbr. 76 FR 72362, November 23, 2011
• Proposed rules
• Treasury Department

• Proposed regulations attack conversions of C corporations into exempt organizations.

Proposed IRS regulations under IRC section 337(d) clarify the limited instances when C corporations may enjoy nonrecognition of gain when converting into a tax-exempt organization. The repeal of the General Utilities doctrine resulted in the disallowance of gain nonrecognition for distributions pursuant to complete liquidation. Nonrecognition is only available when the property distributed to an 80% tax-exempt distributee will produce unrelated taxable income. The regulations include further exceptions, anti-abuse provisions and anti-stuffing rules.

• The Tax Adviser
• Vol. 28 Nbr. 4, April 1997

• Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest

This document contains final regulations that provide guidance regarding the continuity of interest requirement for corporate reorganizations. The guidance is necessary to establish the date upon which continuity of interest is measured. These regulations affect corporations and their shareholders.

• Federal Register Nbr. 76 FR 78540, December 19, 2011
• Rules and Regulations
• Treasury Department

• Revised Temporary Regulations Under Code Sec. 7874 Address Surrogate Foreign Corporations.

Treasury and the Internal Revenue Service (IRS) have issued revised temporary regulations under Internal Revenue Code ("Code") section 7874 concerning...

• Mondaq Business Briefing
• Nbr. 2009, January 2009