Proposed Regulations Clarify Application of IRC Sec. 1041

Business Valuation Update BVLaw
Legal and Court Case Update
August 3, 2001

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federal taxation
REG-107151-00

Summary

The IRS proposed regulations to clarify the application of IRC sec. 1041.

See Also

REG-107151-00

Full Text of Court Cases
August 3, 2001

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 ...