# Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B)
> **IRS** · Final regulations and removal of temporary regulations. · Published 2011-10-20 · Effective 2011-10-20 · 76 FR 65110
## Document
- **Document number:** 2011-27240
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 65110
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2011/10/20/2011-27240/guidance-regarding-the-treatment-of-stock-of-a-controlled-corporation-under-section-355a3b)
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