{"abstract":"This document contains proposed regulations under section 336(e) of the Internal Revenue Code. These proposed regulations, when finalized, would permit taxpayers to make an election to treat certain sales, exchanges, and distributions of another corporation's stock as taxable sales of that corporation's assets. These proposed regulations will affect corporations and their shareholders.","action":"Notice of proposed rulemaking.","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/2008/08/25/E8-19603.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"73 FR 49965","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by November 24, 2008.","disposition_notes":null,"docket_ids":["REG-143544-04"],"dockets":[],"document_number":"E8-19603","effective_on":null,"end_page":49981,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2008/08/25/E8-19603.xml","html_url":"https://www.federalregister.gov/documents/2008/08/25/E8-19603/regulations-enabling-elections-for-certain-transactions-under-section-336e","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E8-19603?publication_date=2008-08-25","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2008-08-25/E8-19603/mods.xml","not_received_for_publication":null,"page_length":17,"page_views":{"count":350,"last_updated":"2026-04-04 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2008-08-25/pdf/E8-19603.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2008-08-25","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2008/08/25/E8-19603.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_count":4,"agency_id":"IRS","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","document_id":"IRS-2008-0093-0001","regulation_id_number":null,"title":"Regulations Enabling Elections for Certain Transactions Under Section 336(e)","checked_regulationsdotgov_at":"2022-03-03T04:30:05Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":49965,"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":"Proposed Rule","volume":73}