# The Solely for Voting Stock Requirement in Certain Corporate Reorganizations
> **IRS** · Final regulation. · Published 2000-05-19 · Effective 2000-05-19 · 65 FR 31805
## Document
- **Document number:** 00-12406
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 31805
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/05/19/00-12406/the-solely-for-voting-stock-requirement-in-certain-corporate-reorganizations)
---
*AI Analytics · CC0 1.0*