federal_register: E9-1104
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E9-1104 | Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction | Proposed Rule | This document contains a correction to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-150670-07) that was published in the Federal Register on Monday, December 15, 2008 (73 FR 75979) 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. | 2009-01-21 | 2009 | 1 | https://www.federalregister.gov/documents/2009/01/21/E9-1104/guidance-regarding-the-treatment-of-stock-of-a-controlled-corporation-under-section-355a3b | https://www.govinfo.gov/content/pkg/FR-2009-01-21/pdf/E9-1104.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains a correction to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-150670-07) that was published in the Federal Register on Monday, December 15, 2008 (73 FR 75979) giving guidance regarding the... |