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IRS Issues Final "Hot Stock" Regulations
Posted on 25 Nov 2011 by Maria Domingo

The IRS recently issued final regulations regarding the distribution of stock of a controlled corporation acquired in a transaction under IRC Section 355(a)(3)(B) . TD 9548, 76 FR 65110 . The final regulations adopt the substantive rules of the temporary... Read More

  • Blog Post: IRS Issues Final "Hot Stock" Regulations

    The IRS recently issued final regulations regarding the distribution of stock of a controlled corporation acquired in a transaction under IRC Section 355(a)(3)(B) . TD 9548, 76 FR 65110 . The final regulations adopt the substantive rules of the temporary regulations without change. TD 9435, 73 FR 75946...