# Reorganizations; Nonqualified Preferred Stock
> **IRS** · Final regulations. · Published 2000-05-16 · Effective 2000-05-16 · 65 FR 31078
## Document
- **Document number:** 00-11899
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 31078
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-05-16
- **Effective date:** 2000-05-16
- **Treasury docket:** TD 8882
## Abstract

This document contains final regulations relating to nonqualified preferred stock and rights to acquire nonqualified preferred stock. The regulations are necessary to reflect changes to the law concerning these instruments that were made by the Taxpayer Relief Act of 1997. The regulations affect shareholders who receive nonqualified preferred stock, or rights to acquire such stock, in certain corporate reorganizations and divisions.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/05/16/00-11899/reorganizations-nonqualified-preferred-stock)
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