GroundRules
5 CFR 2634.1002: Role of the Internal Revenue Service.
Where this section sits in the code
- Title 5—Administrative Personnel
- CHAPTER XVI—OFFICE OF GOVERNMENT ETHICS
- SUBCHAPTER B—GOVERNMENT ETHICS
- PART 2634—EXECUTIVE BRANCH FINANCIAL DISCLOSURE, QUALIFIED TRUSTS, AND CERTIFICATES OF DIVESTITURE
- Subpart J—Certificates of Divestiture
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:
(a) Must follow IRS requirements for reporting dispositions of property and electing under section 1043 not to recognize capital gains; and
(b) Should consult a personal tax advisor or the IRS for guidance on these matters.
Collected 2026-08-27T02:23:53Z. Source file · JSON