OMB control number
Elections for Certain Transactions Under Section 336(e)
OMB 1545-2125 · TREAS/IRS.
OMB 1545-2125
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 is listed under ICR 201908-1545-013.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Supporting Statement.doc | Supporting Statement A |
 Availability, mechanics, and consequences of section 336(e) election. |
Information collection |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 201908-1545-013 | Extension without change of a currently approved collection | 2019-12-27 | Approved without change | |
| 201607-1545-007 | Extension without change of a currently approved collection | 2016-07-29 | Approved without change | |
| 201307-1545-005 | Revision of a currently approved collection | 2013-07-08 | Approved without change | |
| 201302-1545-023 | New collection (Request for a new OMB Control Number) | 2013-05-08 | Preapproved | |
| 200805-1545-003 | New collection (Request for a new OMB Control Number) | 2008-07-21 | Preapproved |