Summary
The IRS proposed regulations to clarify the application of IRC sec. 1041. They apply only to stock redemption in which the non-transferor spouse directly owns stock in the redeeming corporation immediately before or after the redemption. The regulation ...
REG-107151-00
PDF, Size: 40 KB
See Also
Proposed Regulations Clarify Application of IRC Sec. 1041
The IRS proposed regulations to clarify the application of IRC sec. 1041.