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federal_register: 2011-27240

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Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2011-27240 Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B) Rule This document contains final regulations 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 (Code). This action is necessary in light of amendments to section 355(b). These final regulations will affect corporations and their shareholders. 2011-10-20 2011 10 https://www.federalregister.gov/documents/2011/10/20/2011-27240/guidance-regarding-the-treatment-of-stock-of-a-controlled-corporation-under-section-355a3b https://www.govinfo.gov/content/pkg/FR-2011-10-20/pdf/2011-27240.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations 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 (Code). This action is necessary in light of amendments to... 1545-BH49

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