Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition

tax-irs · IRS · Rule · Published 2005-04-19 · Effective 2005-04-19 · 70 FR 20279

Document

Document number: 05-7811
Federal Register citation: 70 FR 20279
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2005-04-19
Effective date: 2005-04-19
Treasury docket: TD 9198

Abstract

This document contains final regulations under section 355(e) of the Internal Revenue Code relating to the 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 regulations affect corporations and are necessary to provide them with guidance needed to comply with those changes.

Source

Authoritative: Federal Register document
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