This regulation prescribes rules under Code section 1254 relating to the treatment by S corporations and their shareholders of gain from the disposition of natural resource recapture property and from the sale or exchange of S corporation stock. Section 1.1254(c)(2) of the regulation provides that gain recognized on the sale or exchange of S corporation stock is not treated as ordinary income if the shareholder attaches a statement to his or her return containing information establishing that the gain is not attributable to section 1254 costs.
The latest form for TD 8684 - Treatment of Gain From the Disposition of Interest in Certain Natural Resource Recapture Property by S Corporations and Their Shareholders expires 2021-03-31 and can be found here.
Approved without change |
Extension without change of a currently approved collection | 2018-01-12 | |
Approved without change |
Extension without change of a currently approved collection | 2014-11-03 | |
Approved without change |
Extension without change of a currently approved collection | 2011-10-27 | |
Approved without change |
Extension without change of a currently approved collection | 2008-08-29 | |
Approved without change |
Extension without change of a currently approved collection | 2005-06-16 | |
Approved without change |
Extension without change of a currently approved collection | 2002-05-24 | |
Approved without change |
Extension without change of a currently approved collection | 1999-05-17 | |
Approved without change |
New collection (Request for a new OMB Control Number) | 1996-07-02 |