# Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correction
> **IRS** · Final regulations; correction. · Published 2020-03-17 · Effective 2020-03-17 · 85 FR 15061
## Document
- **Document number:** 2020-05041
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 15061
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/03/17/2020-05041/guidance-under-section-355e-regarding-predecessors-successors-and-limitation-on-gain-recognition)
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