federal_register: 2013-20495

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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
2013-20495 Regulations Enabling Elections for Certain Transaction Under Section 336(e); Correction Rule This document describes corrections to final regulations [TD 9619] that provide guidance under section 336(e) of the Internal Revenue Code (CODE), which authorizes the issuance of regulations under which an election may be made to treat sale, exchange or distribution of at least 80 percent of the voting power and value of the stock of a corporation (target) as a sale of all its underlying assets. These regulations were published in the Federal Register on Wednesday, May 15, 2013. 2013-08-28 2013 8 https://www.federalregister.gov/documents/2013/08/28/2013-20495/regulations-enabling-elections-for-certain-transaction-under-section-336e-correction https://www.govinfo.gov/content/pkg/FR-2013-08-28/pdf/2013-20495.pdf Treasury Department; Internal Revenue Service 497,254 This document describes corrections to final regulations [TD 9619] that provide guidance under section 336(e) of the Internal Revenue Code (CODE), which authorizes the issuance of regulations under which an election may be made to treat sale, exchange... 1545-BD84

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