SECTION 355.--DISTRIBUTIONS OF STOCK AND SECURITIES OF A CONTROLLED CORPORATION; 26 CFR 1.355-3: ACTIVE CONDUCT OF A TRADE OR BUSINESS; REV. RUL. 2019-09
Agency
Department of the Treasury
Subagency
Internal Revenue Service
Type
Non-Major
Description
Final Rule
Priority
Significant/Substantive
Date Published in Federal Register
Effective
Received
Control Number
193664
Fed. Reg. Number
N/A