Stock basis after redemption.
| Author | Laffie, Lesli S. |
| Position | Regulations |
The Service has issued proposed regulations (REG-150313-01) on the treatment of the basis of redeemed stock when a distribution in redemption is deemed a dividend.
The proposed rules would amend the regulations under Secs. 302,304, 704, 861, 1371, 1374 and 1502 to provide guidance on the dividend issue and on stock acquisitions by related corporations treated as redemption distributions. The proposed regulations affect shareholders whose stock in a corporation is redeemed or acquired by a corporation related to the stock issuer.
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