Liabilities Assumed in Certain Corporate Transactions

tax-irs · IRS · Rule · Published 2001-09-27 · Effective 2001-09-27 · 66 FR 49278

Document

Document number: 01-23985
Federal Register citation: 66 FR 49278
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2001-09-27
Effective date: 2001-09-27
Treasury docket: TD 8964

Abstract

This document contains final regulations relating to the assumption of liabilities in certain corporate transactions under section 301 of the Internal Revenue Code. These final regulations affect corporations and their shareholders. Changes to the applicable law were made by the Miscellaneous Trade and Technical Corrections Act of 1999.

Source

Authoritative: Federal Register document
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