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Regulatory Information
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2010-09-23
article
Constructive Transfers and Transfers of Property to a Third Party on Behalf of a Spouse
Rules and Regulations
D09002ee1bdecaeec
D09002ee1bdecaf72
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains final and temporary regulations relating to the tax treatment of redemptions, during marriage or incident to divorce, of stock in a corporation owned by a spouse or former spouse.
68 FR 1534
https://www.govinfo.gov/app/details/FR-2003-01-13/03-646
03-646
fr13ja03-10
RIN 1545-AX99
4830-01-P
TD 9035
https://www.govinfo.gov/app/details/FR-2003-01-13/03-646
https://www.govinfo.gov/content/pkg/FR-2003-01-13/html/03-646.htm
https://www.govinfo.gov/content/pkg/FR-2003-01-13/pdf/03-646.pdf
Income Taxes
Reporting and Recordkeeping Requirements
4 p.
1534
1537
68 FR 1534
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Code of Federal Regulations
Title 26 Part 602
26 CFR Part 602
Regulation Identification Number 1545-AX99
RIN 1545-AX99
Constructive Transfers and Transfers of Property to a Third Party on Behalf of a Spouse; Federal Register Vol. 68, Issue
RULE
03-646
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2003-01-13
TD 9035
4830-01-P
03-646
Final and temporary regulations.
This document contains final and temporary regulations relating to the tax treatment of redemptions, during marriage or incident to divorce, of stock in a corporation owned by a spouse or former spouse.
Effective Date: These regulations are effective January 13, 2003.
Edward C. Schwartz at (202) 622-4960 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Income taxes:
Constructive transfers and transfers of property to third party on behalf of spouse,
Federal Register
Vol. 68, no. 8
Office of the Federal Register, National Archives and Records Administration
2003-01-13
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daily
deposited
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290 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2003-01-13
P0b002ee1809c2354
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr13ja03
https://www.govinfo.gov/app/details/FR-2003-01-13
https://www.govinfo.gov/content/pkg/FR-2003-01-13/pdf/FR-2003-01-13.pdf
https://www.govinfo.gov/content/pkg/FR-2003-01-13/xml/FR-2003-01-13.xml
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2010-09-23
2023-05-04
FR-2003-01-13
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FR
FR-2003-01-13
68
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