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Article: Comments on proposed QSLOB regulations under section 414(r). (qualified separate lines of business)
- Article from:
- Tax Executive
- Article date:
- July 1, 1991
CopyrightCOPYRIGHT 1991 Tax Executives Institute, Inc. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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On January 31, 1991, the Internal Revenue Service issued proposed regulations under section 414(r) of the Internal Revenue Code, providing the exclusive rules for determining whether an employer operates qualified separate lines of business. The proposed regulations (EE-147-87) were published in the Federal Register on February 1, 1991 (56 Fed. Re3g. 4023) and in the March 4, 1991, issue of the Internal Revenue Bulletin (1991-9 I.R.B. 15). A public hearing on the proposed regulations was held on May 16, 1991. (1)
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