{"abstract":"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.","action":"Temporary regulations; correction.","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/2017/01/31/2017-01055.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"82 FR 8811","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective January 31, 2017 and applicable December 19, 2016.","disposition_notes":null,"docket_ids":["TD 9805"],"dockets":[],"document_number":"2017-01055","effective_on":"2017-01-31","end_page":8812,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2017/01/31/2017-01055.xml","html_url":"https://www.federalregister.gov/documents/2017/01/31/2017-01055/guidance-under-section-355e-regarding-predecessors-successors-and-limitation-on-gain-recognition","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2017-01055?publication_date=2017-01-31","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2017-01-31/2017-01055/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":212,"last_updated":"2026-04-04 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2017-01-31/pdf/2017-01055.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2017-01055.pdf?1485783919","publication_date":"2017-01-31","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2017/01/31/2017-01055.txt","regulation_id_number_info":{"1545-BN18":{"issue":"201910","html_url":"https://www.federalregister.gov/regulations/1545-BN18/regulations-regarding-predecessors-and-successors-under-section-355-e-limitation-on-gain-recognition","title":"Regulations Regarding Predecessors and Successors Under Section 355(e); Limitation on Gain Recognition Under Section 355(e) (Temporary)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201910&RIN=1545-BN18&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BN18"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BN18/regulations-regarding-predecessors-and-successors-under-section-355-e-limitation-on-gain-recognition","title":"Regulations Regarding Predecessors and Successors Under Section 355(e); Limitation on Gain Recognition Under Section 355(e) (Temporary)"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2016-0053","supporting_documents_count":0,"docket_id":"IRS-2016-0053","regulation_id_number":"1545-BN18","title":"Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) (REG-140328-15)","checked_regulationsdotgov_at":"2017-02-20T06:00:17Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":8811,"subtype":null,"title":"Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correction","toc_doc":"Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance under Section 355(f); Correction","toc_subject":"Guidance:","topics":[],"type":"Rule","volume":82}