# Liabilities Assumed in Certain Corporate Transactions
> **IRS** · Temporary and final regulations. · Published 2001-01-04 · Effective 2001-01-04 · 66 FR 723
## Document
- **Document number:** 01-200
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 723
- **CFR reference:** 26 CFR 1
- **Publication date:** 2001-01-04
- **Effective date:** 2001-01-04
- **Treasury docket:** TD 8924
## Abstract

These temporary and final regulations relate to the assumption of liabilities in certain corporate transactions under section 301 of the Internal Revenue Code. The temporary and final regulations affect corporations and their shareholders. Changes to the applicable law were made by the Miscellaneous Trade and Technical Corrections Act of 1999, Public Law 106-36 (113 Stat. 127). The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/01/04/01-200/liabilities-assumed-in-certain-corporate-transactions)
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