Internal Revenue Bulletin:  2013-34 

August 19, 2013 

INCOME TAX


Table of Contents

TD 9625 T.D. 9625

Final regulations provide rules regarding the exception to the deduction limitations on certain expenditures paid or incurred under reimbursement or other expense allowance arrangements under section 274 of the Code.

TD 9626 T.D. 9626

These final regulations under section 337(d) of the Code provide guidance concerning certain transfers of property from a C corporation to a Regulated Investment Company or a Real Estate Investment Trust.


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