Advertisement Final regulations were issued last month under IRC Section 336(e). These regulations present beneficial planning opportunities in certain circumstances. Advertisement For qualifying transactions occurring on or after May 15, 2013, Section 336(e) allows certain taxpayers to elect to treat the sale, exchange or distribution of corporate stock as an asset sale, much like a … Continue reading Final Section 336(e) Regulations Allow Step-Up in Asset Tax Basis in Certain Stock Acquisitions