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Get Regulation-150562-03 - Section 1045 Application To Partnerships. Proposed Regulations Relate To The

Asury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed regulations relating to the application of section 1045 of the Internal Revenue Code (Code) to partnerships and their partners. These regulations provide rules regarding the deferral of gain on a partnership s sale of qualified small business stock and deferral of gain on a partner s sale of qualified small business stock distributed by a partnership. The proposed regulations a.

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