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Regulations Enabling Elections for Certain Transactions under Section 336 (e) (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library

Regulations Enabling Elections for Certain Transactions under Section 336(e) (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Regulations Enabling Elections for Certain Transactions under Section 336(e) (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations 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 the 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 provide the terms and conditions for making such an election and the consequences of the election. These regulations affect domestic corporate sellers (seller), S corporation shareholders, and domestic targets. This book contains: - The complete text of the Regulations Enabling Elections for Certain Transactions under Section 336(e) (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section