# Guidance Under Section 355(d); Recognition of Gain on Certain Distribution of Stock or Securities; Corrections
> **IRS** · Corrections to final regulations. · Published 2001-02-06 · Effective 2000-12-20 · 66 FR 9034
## Document
- **Document number:** 01-2984
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 9034
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/02/06/01-2984/guidance-under-section-355d-recognition-of-gain-on-certain-distribution-of-stock-or-securities)
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