{"abstract":"This document contains amendments to correct errors in final regulations [TD 9619] 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 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 were published in the Federal Register on Wednesday, May 15, 2013.","action":"Correcting amendment.","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/2013/08/28/2013-20491.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"78 FR 53026","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective on August 28, 2013, and is applicable beginning May 15, 2013.","disposition_notes":null,"docket_ids":["TD 9619"],"dockets":[],"document_number":"2013-20491","effective_on":"2013-08-28","end_page":53027,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2013/08/28/2013-20491.xml","html_url":"https://www.federalregister.gov/documents/2013/08/28/2013-20491/regulations-enabling-elections-for-certain-transaction-under-section-336e-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2013-20491?publication_date=2013-08-28","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2013-08-28/2013-20491/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":166,"last_updated":"2026-04-04 16:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2013-08-28/pdf/2013-20491.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2013-20491.pdf?1377607785","publication_date":"2013-08-28","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2013/08/28/2013-20491.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":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2008-0093","supporting_documents_count":0,"docket_id":"IRS-2008-0093","regulation_id_number":null,"title":"Regulations Enabling Elections for Certain Transactions Under Section 336(e)","checked_regulationsdotgov_at":"2013-09-17T08:04:26Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":53026,"subtype":null,"title":"Regulations Enabling Elections for Certain Transaction Under Section 336(e); Correction","toc_doc":"Regulations Enabling Elections for Certain Transaction under Section 336(e); Correction","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":78}