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eBook details
- Title: Application of Section 108(i) to Partnerships and S Corporations (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- Author : The Law Library
- Release Date : January 08, 2018
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 202 KB
Description
The Law Library presents the complete text of the Application of Section 108(i) to Partnerships and S Corporations (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018
This document contains temporary regulations relating to the application of section 108(i) of the Internal Revenue Code (Code) to partnerships and S corporations and provides rules regarding the deferral of discharge of indebtedness income and original issue discount deductions by a partnership or an S corporation with respect to reacquisitions of applicable debt instruments after December 31, 2008, and before January 1, 2011. The regulations affect partnerships and S corporations with respect to reacquisitions of applicable debt instruments and their partners and shareholders. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the Notice of Proposed Rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.
This ebook contains:
- The complete text of the Application of Section 108(i) to Partnerships and S Corporations (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure