Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B)

tax-irs · IRS · Rule · Published 2011-10-20 · Effective 2011-10-20 · 76 FR 65110

Document

Document number: 2011-27240
Federal Register citation: 76 FR 65110
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2011-10-20
Effective date: 2011-10-20
Treasury docket: TD 9548

Abstract

This document contains final regulations regarding the distribution of stock of a controlled corporation acquired in a transaction described in section 355(a)(3)(B) of the Internal Revenue Code (Code). This action is necessary in light of amendments to section 355(b). These final regulations will affect corporations and their shareholders.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown