dockets: IRS-2016-0053

Regulatory dockets from Regulations.gov — containers for related documents and comments in a rulemaking proceeding.

Data license: Public Domain (U.S. Government data) · Data source: U.S. government sources, plus a few identifier registries; each is listed on the methodology page

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id agency_id title docket_type last_modified object_id rin dkabstract category subtype keywords program short_title effective_date organization attrs_raw attr_source
IRS-2016-0053 IRS Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) (REG-140328-15) Rulemaking 2020-07-29T16:51:01Z 0b0000648242a909 1545-BN18 This document contains temporary regulations that 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.     ["password"]       CC:CORP {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["password"], "modifyDate": "2020-07-29T16:51:01Z", "dkAbstract": "This document contains temporary regulations that 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.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) (REG-140328-15)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BN18", "organization": "CC:CORP", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b0000648242a909"} single_get

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