Examlex
The "family attribution" rules are automatically waived in a complete redemption of a shareholder's stock.
Formal Rule Making
A procedure in administrative law where agencies establish new regulations through a process that involves publication of proposed rules, public commenting, and final rule issuance.
Notice-and-Comment Rule Making
A procedure required by law in the United States for federal agencies to give the public notice of a proposed regulation and the opportunity to submit comments.
Interpretive Rules
Administrative rules, issued by governmental agencies, that clarify or explain existing laws and regulations without creating new obligations.
Statutes
Written laws enacted by a legislative body at the federal, state, or local level.
Q5: Which of the following is not an
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Q104: A partner's tax basis or at-risk amount