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.
Document
Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correction
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 regulation...
Legal Citation
Federal Register Citation
Use this for formal legal and research references to the published document.
82 FR 8811
Web Citation
Suggested Web Citation
Use this when citing the archival web version of the document.
“Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correction,” thefederalregister.org (January 31, 2017), https://thefederalregister.org/documents/2017-01055/guidance-under-section-355-e-regarding-predecessors-successors-and-limitation-on-gain-recognition-guidance-under-section.