federal_register: 2017-01055
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2017-01055 | Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correction | Rule | This document contains corrections to temporary regulations (TD 9805) that published in the Federal Register on Monday, December 19, 2016 (81 FR 91738). The temporary 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. | 2017-01-31 | 2017 | 1 | https://www.federalregister.gov/documents/2017/01/31/2017-01055/guidance-under-section-355e-regarding-predecessors-successors-and-limitation-on-gain-recognition | https://www.govinfo.gov/content/pkg/FR-2017-01-31/pdf/2017-01055.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains corrections to temporary regulations (TD 9805) that published in the Federal Register on Monday, December 19, 2016 (81 FR 91738). The temporary regulations provide guidance regarding the distribution by a distributing corporation... |