Guidance Under Section 355(d); Recognition of Gain on Certain Distribution of Stock or Securities; Corrections
other · IRS · Rule · Published 2001-02-06 · Effective 2000-12-20 · 66 FR 9034
Document
Document number
01-2984
Federal Register citation
66 FR 9034
CFR reference
26 CFR 1
Type
Rule
Action
Corrections to final regulations.
Category
other
Sub-agency
IRS
Publication date
2001-02-06
Effective date
2000-12-20
Treasury docket
TD 8913
Abstract
This document contains corrections to final regulations that were published in the Federal Register on Wednesday, December 20, 2000 (65 FR 79719), providing guidance relating to section 355(d), and recognition of gain on certain distributions of stock and securities.