StacksVerified U.S. regulatory reference

5 CFR §2634.1002

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The Internal Revenue Service (IRS) has jurisdiction over the tax aspects of a divestiture made pursuant to a Certificate of Divestiture. Eligible persons seeking to defer capital gains:
  1. (a)Must follow IRS requirements for reporting dispositions of property and electing under section 1043 not to recognize capital gains; and
  2. (b)Should consult a personal tax advisor or the IRS for guidance on these matters.