federal_register: 2020-05040
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2020-05040 | Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correcting Amendment | Rule | This document contains a correction to Treasury Decision 9888, which was published in the Federal Register on Wednesday, December 18, 2019. Treasury Decision 9888 contained final regulations providing guidance regarding the distribution by a distributing corporation of stock or securities of a controlled corporation without the recognition of income, gain, or loss. | 2020-03-17 | 2020 | 3 | https://www.federalregister.gov/documents/2020/03/17/2020-05040/guidance-under-section-355e-regarding-predecessors-successors-and-limitation-on-gain-recognition | https://www.govinfo.gov/content/pkg/FR-2020-03-17/pdf/2020-05040.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains a correction to Treasury Decision 9888, which was published in the Federal Register on Wednesday, December 18, 2019. Treasury Decision 9888 contained final regulations providing guidance regarding the distribution by a... |