1545-BO26 202404 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Regulations Under Section 336(e) to Revise the Treatment of Certain Stock Dispositions as Asset Sales

Proposed regulations under section 336(e) to revise the treatment of certain stock dispositions which are treated as asset sales. The proposed regulations would clarify how to make an election to treat certain sales, exchanges, and distributions of another corporation's stock as taxable sales of that corporation's assets, as well as make other clarifications. The proposed regulations will affect corporations and their shareholders.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 336 IRC sec. 336(e) IRC sec. 7805 IRC sec. 1502 No NPRM 12/00/2024 REG-129058-14 (NPRM) Drafter attorney: Samuel Trammell (202) 317-5024 Reviewer attorney: Mark Weiss (202) 317-5059 Treasury attorney: Colin Campbell (202) 622-2297 CC:CORP No Businesses None No No No No Samuel Trammell G. Senior Counsel 1545 Internal Revenue Service IRS 202 317-5939 855 561-0924 samuel.g.trammell@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 5428, Washington DC 20224