# Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction
> **IRS** · Correction to final and temporary regulations. · Published 2009-01-21 · Effective 2009-01-21 · 74 FR 3420
## Document
- **Document number:** E9-1109
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 3420
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-01-21
- **Effective date:** 2009-01-21
- **Treasury docket:** TD 9435
## Abstract

This document contains corrections to final and temporary regulations (TD 9435) that were published in the Federal Register on Monday, December 15, 2008 (73 FR 75946) providing guidance regarding the distribution of stock of a controlled corporation acquired in a transaction described in section 355(a)(3)(B) of the Internal Revenue Code. This action is necessary in light of amendments to section 355(b). These temporary regulations will affect corporations and their shareholders.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/01/21/E9-1109/guidance-regarding-the-treatment-of-stock-of-a-controlled-corporation-under-section-355a3b)
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