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Showing posts with label 382. Show all posts
Showing posts with label 382. Show all posts

Tuesday, June 29, 2010

SubChapter M Tax: IRS Notice 2010-49 - request for comments on modification of regs under 382 for treatment of non-5% shareholders

SubChapter M Tax: IRS Notice 2010-49 - request for comments on modification of regs under 382 for treatment of non-5% shareholders:

"REQUEST FOR COMMENTS: MODIFICATION TO THE REGULATIONS UNDER � 382 REGARDING THE TREATMENT OF SHAREHOLDERS WHO ARE NOT 5-PERCENT SHAREHOLDERS

Notice 2010-49

This notice invites public comments relating to possible modifications to the regulations under � 382 of the Internal Revenue Code regarding the treatment of shareholders who are not 5-percent shareholders (Small Shareholders)."
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