Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correcting Amendment
other · IRS · Rule · Published 2020-03-17 · Effective 2020-03-17 · 85 FR 15060
Document
Document number
2020-05040
Federal Register citation
85 FR 15060
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2020-03-17
Effective date
2020-03-17
Treasury docket
TD 9888
Abstract
This document contains a correction to Treasury Decision 9888, which was published in the Federal Register on Wednesday, December 18, 2019. Treasury Decision 9888 contained final regulations providing guidance regarding the distribution by a distributing corporation of stock or securities of a controlled corporation without the recognition of income, gain, or loss.