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Introduction

SECTION 4. PROCEDURE

Internal Revenue Bulletin 2010-14 · 2026-10-03 edition · updated 2026-10-04 · United States

The Internal Revenue Service will not challenge a corporation’s treatment of an SGIG made by DOE to the corporation as a nonshareholder contribution to the capital of the corporation under section 118(a) of the Code if the corporation properly reduces the basis of its property under section 362(c)(2) and the regulations thereunder.

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▸Contents — Internal Revenue Bulletin 2010-14
Internal Revenue Bulletin 2010-14

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