2003-03

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

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