Changes in Corporate Control and Capital Structure
Section references are to the Internal Revenue Code unless otherwise noted.
2013
Table of Contents
- Instructions for Form 1099-CAP - Introductory Material
- Instructions for Form 1099-CAP - Main Contents
- Specific Instructions
- When To File
- Special reporting date–clearing organizations.
- Who Must File
- Acquisition of Control
- Substantial Change in Capital Structure
- Penalties for Failure To File
- Statement to Shareholder
- Account Number
- Name, Address, Telephone Number, and TIN
- Box 1. Date of Sale or Exchange
- Box 2. Aggregate Amount Received
- Box 3. No. of Shares Exchanged
- Box 4. Classes of Stock Exchanged
- Specific Instructions
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