The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government.Q-2: What is the amount of tax imposed under section 4978? A-2: Section 4978 imposes a tax of 10 percent of the amount realized on the disposition of qualified securities. The amount realized that is subject to tax under section 4978 shall not anbsp;...
|Title||:||Code of Federal Regulations, Title 26, Internal Revenue, Pt. 50-299, Revised as of April 1 2010|
|Author||:||National Archives and Records Administration, Office of the Federal Register|
|Publisher||:||Government Printing Office - 2010-06-29|