Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correction
other · IRS · Rule · Published 2017-01-31 · Effective 2017-01-31 · 82 FR 8811
Document
Document number
2017-01055
Federal Register citation
82 FR 8811
CFR reference
26 CFR 1
Type
Rule
Action
Temporary regulations; correction.
Category
other
Sub-agency
IRS
Publication date
2017-01-31
Effective date
2017-01-31
Treasury docket
TD 9805
Abstract
This document contains corrections to temporary regulations (TD 9805) that published in the Federal Register on Monday, December 19, 2016 (81 FR 91738). The temporary regulations provide guidance regarding the distribution by a distributing corporation of stock or securities of a controlled corporation without the recognition of income, gain, or loss.