Course: Proposed Rule on Profits and Related Basis Adjustments based on this document from the Federal Register: https://www.govinfo.gov/content/pkg/FR-2024-12-02/pdf/2024-27227.pdf This document contains proposed regulations regarding previously taxed earnings and...
Multi-Year Tax Reporting for Corporate Separations
Discover the intricacies of the IRS’s proposed regulations on multi-year tax reporting for corporate separations. This course offers an in-depth look at how these changes impact corporations, shareholders, and security holders, and the steps needed for compliance under subchapter C of the Internal Revenue Code.
In this course you will learn the following:
* Understand the purpose and intent of the proposed multi-year reporting requirements.
* Recognize the opportunities for public participation and feedback on the proposed rule.
* Identify the potential changes and impacts of the proposed regulations on corporate separations and related transactions.
Additional information
| Federal Register Title | Multi-Year Reporting Requirements for Corporate Separations and Related Transactions. Document Number: 2025-00312 |
|---|---|
| Course SKU | FR-25-551-1 |
| Why This Course Is Important | Missing this course means potential misunderstandings of the proposed IRS regulations could result in non-compliance risks and missed opportunities for nonrecognition treatment. |