Elections for Certain Transactions Under Section 336(e)

This document contains regulations under section 336(e) regarding situations whereby a corporation can elect to treat certain sales, exchanges, or distributions of subsidiary stock as an asset sale. The information being collected relates to the making of the section 336(e) election. The collection of information will notify the IRS when as election under section 336(e) is made and will provide relevant information pertaining to the parties making the election.

The latest form for Elections for Certain Transactions Under Section 336(e) expires 2023-02-28 and can be found here.