Data / Federal rules / 2025-00312
Multi-Year Reporting Requirements for Corporate Separations and Related Transactions
The Internal Revenue Service published this proposed rule in the Federal Register on January 16, 2025.
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What the agency says
This document contains proposed regulations that would require multi-year tax reporting for corporate separations and related transactions. The information to be reported under these proposed regulations would establish the taxpayer's position that the corporate separation and related transactions qualify for nonrecognition treatment under subchapter C of the Internal Revenue Code. The proposed regulations would affect corporations and their shareholders and security holders. Proposed regulations regarding certain matters relating to corporate separations, incorporations, and reorganizations qualifying for nonrecognition of gain or loss are published elsewhere in the Proposed Rules section of this issue of the Federal Register.
Key facts
- Document number
- 2025-00312
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- January 16, 2025
- Dates
- Written or electronic comments and requests for a public hearing must be received by March 17, 2025.
- Docket
- REG-116085-23
- Regulation ID (RIN)
- 1545-BR00
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 5
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in January 2025
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