# T.D. 8590: T.D. 8590, 60 Fed. Reg. 14636, final regulations under Treas. Reg. § 1.246-5

IRS guidance. 1995 · Internal Revenue Service.

Cites 26 U.S.C. § 1092: § 1092(d)(3)(B) (4x), § 1092(d)(2) (2x), § 1092(d)(4) (2x)