Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 6045.—Returns of Brokers
Internal Revenue Bulletin 2005-51 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.6045–4: Information reporting on real es- tate transactions with dates of closing on or after Jan- uary 1, 1991.
In the transactions addressed in the ruling, is there a sale of a home by an employee to an employer followed by a separate sale of the home by the employer to a third party buyer, or one sale of the home from the employee to the third party buyer? See Rev. Rul. 2005-74, page 1153.
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