# 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; Correction
> **IRS** · Correction to final regulations. · Published 2000-06-15 · Effective 2000-05-16 · 65 FR 37481
## Document
- **Document number:** 00-15036
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 37481
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-06-15
- **Effective date:** 2000-05-16
- **Treasury docket:** TD 8883
## Abstract

This document contains a correction to Treasury Decision 8883, which was published in the Federal Register on Tuesday, May 16, 2000 (65 FR 31073), which provides guidance under section 1032 of the Internal Revenue Code, relating to the treatment of a disposition by an acquiring entity of the stock of a corporation in a taxable transaction.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/06/15/00-15036/guidance-under-section-1032-relating-to-the-treatment-of-a-disposition-by-an-acquiring-entity-of-the)
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