Type Treas. Reg Subject 7.03 - Built-in Gains Year 2003 IRS Link http://www.irs.gov/pub/irs-regs/td9047.pdf Summary Final regulations concerning built in gains. Title §§ 1.337(d)-5, 1.337(d)-6, 1.337(d)-7, 1.514(c)-2 Tags Treas. Reg - §§ 1.337(d)-5, 1.337(d)-6, 1.337(d)-7, 1.514(c)-2 Referenced By N/A