{"abstract":"This document contains final regulations that provide guidance under section 336(e) of the Internal Revenue Code (Code), which authorizes the issuance of regulations under which an election may be made to treat the sale, exchange, or distribution of at least 80 percent of the voting power and value of the stock of a corporation (target) as a sale of all its underlying assets. These regulations provide the terms and conditions for making such an election and the consequences of the election. These regulations affect domestic corporate sellers (seller), S corporation shareholders, and domestic targets.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2013/05/15/2013-11522.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"78 FR 28467","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on May 15, 2013.","disposition_notes":null,"docket_ids":["TD 9619"],"dockets":[],"document_number":"2013-11522","effective_on":"2013-05-15","end_page":28490,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2013/05/15/2013-11522.xml","html_url":"https://www.federalregister.gov/documents/2013/05/15/2013-11522/regulations-enabling-elections-for-certain-transactions-under-section-336e","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2013-11522?publication_date=2013-05-15","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2013-05-15/2013-11522/mods.xml","not_received_for_publication":null,"page_length":24,"page_views":{"count":1634,"last_updated":"2026-09-22 20:15:08 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2013-05-15/pdf/2013-11522.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2013-11522.pdf?1368216732","publication_date":"2013-05-15","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2013/05/15/2013-11522.txt","regulation_id_number_info":{"1545-BD84":{"issue":"201304","html_url":"https://www.federalregister.gov/regulations/1545-BD84/regulations-enabling-elections-for-certain-transactions-under-section-336-e-","title":"Regulations Enabling Elections for Certain Transactions Under Section 336(e)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201304&RIN=1545-BD84&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BD84"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BK05/cost-basis-reporting-debt-and-options","title":"Cost Basis Reporting--Debt and Options"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2011-0044","supporting_documents_count":0,"docket_id":"IRS-2011-0044","regulation_id_number":"1545-BK05","title":"Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options","checked_regulationsdotgov_at":"2013-06-04T08:07:55Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":28467,"subtype":null,"title":"Regulations Enabling Elections for Certain Transactions Under Section 336(e)","toc_doc":"Regulations Enabling Elections for Certain Transactions under Section 336(e)","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":78}