federal_register: E8-29544

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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
E8-29544 Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B) Rule This document contains final and temporary regulations that provide 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 (Code). This action is necessary in light of amendments to section 355(b). These temporary regulations will affect corporations and their shareholders. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register. 2008-12-15 2008 12 https://www.federalregister.gov/documents/2008/12/15/E8-29544/guidance-regarding-the-treatment-of-stock-of-a-controlled-corporation-under-section-355a3b https://www.govinfo.gov/content/pkg/FR-2008-12-15/pdf/E8-29544.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final and temporary regulations that provide 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 (Code). This action is... 1545-BH61

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