The Solely for Voting Stock Requirement in Certain Corporate Reorganizations
other · IRS · Rule · Published 2000-05-19 · Effective 2000-05-19 · 65 FR 31805
Document
Document number
00-12406
Federal Register citation
65 FR 31805
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2000-05-19
Effective date
2000-05-19
Treasury docket
TD 8885
Abstract
This document contains final regulations relating to the solely for voting stock requirement in certain corporate reorganizations under section 368(a)(1)(C). The final regulations provide that a prior acquisition of a target corporation's stock by an acquiring corporation generally will not prevent the solely for voting stock requirement in a "C" reorganization of the target corporation and the acquiring corporation from being satisfied. They affect persons engaging in certain transactions occurring after December 31, 1999.