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Introduction

SECTION 5. FINALIZATION OF

Internal Revenue Bulletin 2012-9 · 2026-10-03 edition · updated 2026-10-04 · United States

THE 2009 REGULATIONS UNDER SECTION 1248

The IRS and the Treasury Department will finalize the portions of the 2009 regulations that address the application of section 1248 to gain recognized with respect to stock upon distributions, including gain under section 301(c)(3), in separate published guidance effective February 10, 2009.

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▸Contents — Internal Revenue Bulletin 2012-9
Internal Revenue Bulletin 2012-9

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