# Use of Controlled Corporations To Avoid the Application of Section 304; Correction
> **IRS** · Correcting amendment. · Published 2010-02-26 · Effective 2010-02-26 · 75 FR 8796
## Document
- **Document number:** 2010-3927
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 8796
- **CFR reference:** 26 CFR 1
- **Publication date:** 2010-02-26
- **Effective date:** 2010-02-26
- **Treasury docket:** TD 9477
## Abstract

This document contains corrections to final and temporary regulations (TD 9477) that were published in the Federal Register on Wednesday, December 30, 2009 (74 FR 69021) regarding certain transactions that are subject to section 304 but that are entered into with a principal purpose of avoiding the application of section 304 to a corporation that is controlled by the issuing corporation in the transaction, or with a principal purpose of avoiding the application of section 304 to a corporation that controls the acquiring corporation in the transaction.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/02/26/2010-3927/use-of-controlled-corporations-to-avoid-the-application-of-section-304-correction)
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