federal_register: E8-29545

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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
E8-29545 Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B) Proposed Rule In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations giving 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. This action is necessary in light of amendments to section 355(b). The text of those regulations also serves as the text of these proposed regulations. These regulations will affect corporations and their shareholders. 2008-12-15 2008 12 https://www.federalregister.gov/documents/2008/12/15/E8-29545/guidance-regarding-the-treatment-of-stock-of-a-controlled-corporation-under-section-355a3b https://www.govinfo.gov/content/pkg/FR-2008-12-15/pdf/E8-29545.pdf Treasury Department; Internal Revenue Service 497,254 In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations giving guidance regarding the distribution of stock of a controlled corporation acquired in a transaction described in section...  

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