# Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition
> **IRS** · Final regulations and removal of temporary regulations. · Published 2005-04-19 · Effective 2005-04-19 · 70 FR 20279
## Document
- **Document number:** 05-7811
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 20279
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2005/04/19/05-7811/guidance-under-section-355e-recognition-of-gain-on-certain-distributions-of-stock-or-securities-in)
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