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2017-01-31
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Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correction
Rules and Regulations
D09002ee1bdbf7588
D09002ee1bdbf75dc
United States
Department of the Treasury
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United States
Internal Revenue Service
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United States Government Agency or Subagency
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.
82 FR 8811
https://www.govinfo.gov/app/details/FR-2017-01-31/2017-01055
2017-01055
fr31ja17-9
RIN 1545-BN18
4830-01-P
TD 9805
https://www.govinfo.gov/app/details/FR-2017-01-31/2017-01055
https://www.govinfo.gov/content/pkg/FR-2017-01-31/html/2017-01055.htm
https://www.govinfo.gov/content/pkg/FR-2017-01-31/pdf/2017-01055.pdf
2 p.
8811
8812
82 FR 8811
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BN18
RIN 1545-BN18
Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correction; Federal Register Vol. 82, Issue
RULE
2017-01055
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2017-01-31
TD 9805
4830-01-P
2017-01055
Temporary regulations; 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 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.
This correction is effective January 31, 2017 and applicable December 19, 2016.
Richard K. Passales at (202) 317-5024 or Marie C. Milnes-Vasquez, (202) 317-7700 (not a toll-free number).
Guidance:
Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance under Section 355(f); Correction
,
Federal Register
Vol. 82, no. 19
Office of the Federal Register, National Archives and Records Administration
2017-01-31
continuing
daily
deposited
born digital
98 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2017-01-31
P0b002ee19389202c
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr31ja17
https://www.govinfo.gov/app/details/FR-2017-01-31
https://www.govinfo.gov/content/pkg/FR-2017-01-31/pdf/FR-2017-01-31.pdf
https://www.govinfo.gov/content/pkg/FR-2017-01-31/xml/FR-2017-01-31.xml
fdlp
8805
8891
DGPO
2017-01-31
2023-04-28
FR-2017-01-31
machine generated
eng
FR
FR-2017-01-31
82
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