# Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition; Correction
> **IRS** · Correction to final regulations and removal of temporary regulations. · Published 2005-05-17 · Effective 2005-04-19 · 70 FR 28211
## Document
- **Document number:** 05-9615
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 28211
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/05/17/05-9615/guidance-under-section-355e-recognition-of-gain-on-certain-distributions-of-stock-or-securities-in)
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