IRC Section 355 – Distribution of Stock and Securities of a Controlled Corporation

 

See: IRC Section 355 – Distribution of Stock and Securities of a Controlled Corporation — Published by Law.Corenell.edu

See: Proposed Treasury Regulations — Guidance Under IRC Section 355 Concerning Device and Active Trade or Business (PDF) Published 07-15-2016.

See: Same Online Version of Proposed Rule:  Guidance Under Section 355 Concerning Device and Active Trade or Business

See: Treasury Regulation Section 1.355-1 Distribution of stock and securities of a controlled corporation

See Treasury Regulation Section 1.355-2 – Limitations

See: Treasury Regulation Section 1.355-3 – Active conduct of a trade or business

See: Treasury Regulation Section 1.355-4 – Non pro rata distributions, etc.

See: Treasury Regulation Section 1.355-5 – Records to be kept and information to be filed

See: Treasury Regulation Section 1.355-6 – Recognition of gain on certain distributions of stock or securities in controlled corporation

See: Treasury Regulation Section 1.355-7 Recognition of gain on certain distributions of stock or securities in connection with an acquisition

See: Treasury Regulation Section 1.355-8 – Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f)