Guidance Under Section 355(d); Recognition of Gain on Certain Distributions of Stock or Securities

tax-irs · IRS · Rule · Published 2000-12-20 · Effective 2000-12-20 · 65 FR 79719

Document

Document number: 00-32041
Federal Register citation: 65 FR 79719
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2000-12-20
Effective date: 2000-12-20
Treasury docket: TD 8913

Abstract

This document contains final regulations relating to recognition of gain on certain distributions of stock or securities of a controlled corporation. These final regulations affect corporations and their shareholders. These regulations reflect the enactment of section 355(d) of the Internal Revenue Code by the Omnibus Budget Reconciliation Act of 1990.

Source

Authoritative: Federal Register document
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