Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correction
other · IRS · Rule · Published 2020-03-17 · Effective 2020-03-17 · 85 FR 15061
Document
Document number
2020-05041
Federal Register citation
85 FR 15061
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations; correction.
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 final regulations (TD 9888) that were published in the Federal Register on Wednesday, December 18, 2019. The final 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.