# Regulations Enabling Elections for Certain Transactions Under Section 336(e)
> **IRS** · Final regulations. · Published 2013-05-15 · Effective 2013-05-15 · 78 FR 28467
## Document
- **Document number:** 2013-11522
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 28467
- **CFR reference:** 26 CFR 1
- **Publication date:** 2013-05-15
- **Effective date:** 2013-05-15
- **Treasury docket:** TD 9619
## Abstract

This document contains final regulations that provide guidance under section 336(e) of the Internal Revenue Code (Code), which authorizes the issuance of regulations under which an election may be made to treat the sale, exchange, or distribution of at least 80 percent of the voting power and value of the stock of a corporation (target) as a sale of all its underlying assets. These regulations provide the terms and conditions for making such an election and the consequences of the election. These regulations affect domestic corporate sellers (seller), S corporation shareholders, and domestic targets.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/05/15/2013-11522/regulations-enabling-elections-for-certain-transactions-under-section-336e)
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