# Guidance Under Section 355(d); Recognition of Gain on Certain Distributions of Stock or Securities
> **IRS** · Final regulations. · Published 2000-12-20 · Effective 2000-12-20 · 65 FR 79719
## Document
- **Document number:** 00-32041
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 79719
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2000/12/20/00-32041/guidance-under-section-355d-recognition-of-gain-on-certain-distributions-of-stock-or-securities)
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