Federal Register: proposed rule

Guidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawal

Federal Register published "Guidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawal" on 2026-10-21. First seen on Kresmion 2026-10-26 18:25 UTC.

As of 2026-10-21. Source: www.federalregister.gov. Method and limitations.

The record

Publisher: Federal Register
Agency: Treasury Department; Internal Revenue Service
Source: Federal Register
Kind: Federal Register: proposed rule
Jurisdiction: United States
Topics: Other
Importance: Notable, the middle of three tiers Kresmion sets by fixed rules from the source's own fields
Published (source time): 2026-10-21 (the source gives a date only)
First seen on Kresmion: 2026-10-26 18:25 UTC

The original

Open the original on www.federalregister.gov

PDF (Federal Register)

Checked 2026-10-27 through the Federal Register API: available.

Source: Federal Register (federalregister.gov). U.S. government work, public domain.

The publisher's summary

This document partially withdraws a notice of proposed rulemaking containing proposed regulations regarding the application of the device prohibition and the active trade or business requirement for distributions of controlled corporation stock (or stock and securities) by a distributing corporation without income, gain, or loss. The proposed regulations would affect corporations and their shareholders and security holders.

The publisher's words, as published.

Federal Register document

Document number: 2026-21568
Document type: Proposed Rule
Status: Published

Cite this data

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Upstream: Federal Register

Kresmion, "Guidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawal", data as of 2026-10-21, https://kresmion.com/record/7811. Upstream data: Federal Register.

Link to this data (HTML):

<a href="https://kresmion.com/record/7811">Guidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawal (Kresmion)</a>