# Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition
> **IRS** · Temporary regulations. · Published 2001-08-03 · Effective 2001-08-03 · 66 FR 40590
## Document
- **Document number:** 01-19353
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 40590
- **CFR reference:** 26 CFR 1
- **Publication date:** 2001-08-03
- **Effective date:** 2001-08-03
- **Treasury docket:** TD 8960
## Abstract

This document contains temporary regulations relating to recognition of gain on certain distributions of stock or securities of a controlled corporation in connection with an acquisition. Changes to the applicable law were made by the Taxpayer Relief Act of 1997. These temporary regulations affect corporations and are necessary to provide them with guidance needed to comply with these changes.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/08/03/01-19353/guidance-under-section-355e-recognition-of-gain-on-certain-distributions-of-stock-or-securities-in)
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