Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition; Corrections
other · IRS · Rule · Published 2002-06-03 · Effective 2002-04-26 · 67 FR 38199
Document
Document number
02-13846
Federal Register citation
67 FR 38199
CFR reference
26 CFR 1
Type
Rule
Action
Corrections to temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2002-06-03
Effective date
2002-04-26
Treasury docket
TD 8988
Abstract
This document contain corrections to temporary regulations that were published in the Federal Register on Friday, April 26, 2002 (67 FR 20632) relating to recognition of gain on certain distributions of stock or securities of a controlled corporation in connection with an acquisition.