Finanse publiczne · 18/12/2019

IRS Releases Final Regulations on Stock Distribution Guidance Under Sections 355(e) and 355(f)

The IRS has released final regulations providing guidance on the distribution of stock or securities by a corporation without recognizing income or gain, affecting corporations that distribute controlled corporation stock and their shareholders. The rules address exceptions under section 355(e) and limitations on gain recognition, as well as the impact of section 355(f) on distributing corporations and their shareholders.