Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition; Correction
other · IRS · Rule · Published 2005-05-17 · Effective 2005-04-19 · 70 FR 28211
Document
Document number
05-9615
Federal Register citation
70 FR 28211
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2005-05-17
Effective date
2005-04-19
Treasury docket
TD 9198
Abstract
This document corrects final regulations and removal of temporary regulations (TD 9198), that were published in the Federal Register on Tuesday, April 19, 2005 (70 FR 20279) that relate to the recognition of gain on certain distributions of stock or securities of a controlled corporation in connection with an acquisition.