# Guidance Under Section 1032 Relating to the Treatment of a Disposition by An Acquiring Entity of the Stock of a Corporation in a Taxable Transaction
> **IRS** · Final regulations. · Published 2000-05-16 · Effective 2000-05-16 · 65 FR 31073
## Document
- **Document number:** 00-11900
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 31073
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-05-16
- **Effective date:** 2000-05-16
- **Treasury docket:** TD 8883
## Abstract

This document contains final regulations relating to the treatment of a disposition by a corporation or partnership (the acquiring entity) of the stock of a corporation (the issuing corporation) in a taxable transaction. The final regulations interpret section 1032 of the Internal Revenue Code. They affect persons engaging in certain taxable transactions, as described in the final regulations, occurring after May 16, 2000.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/05/16/00-11900/guidance-under-section-1032-relating-to-the-treatment-of-a-disposition-by-an-acquiring-entity-of-the)
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