# Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition; Corrections
> **IRS** · Corrections to temporary regulations. · Published 2002-06-03 · Effective 2002-04-26 · 67 FR 38199
## Document
- **Document number:** 02-13846
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 38199
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/06/03/02-13846/guidance-under-section-355e-recognition-of-gain-on-certain-distributions-of-stock-or-securities-in)
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