Get Irs Form 8762
E no hearing was requested. After consideration of all comments received, the proposed regulations are adopted as revised by this Treasury decision. Explanation of Provisions A. Overview of Provisions Prior to the Installment Sales Revision Act of 1980, a shareholder recognized gain or loss on receipt of an installment obligation that was distributed by a liquidating corporation in exchange for the shareholder s stock. Gain could not be reported under the installment sale provisions of section.
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