# Liabilities Assumed in Certain Corporate Transactions
> **IRS** · Final regulations and removal of temporary regulations. · Published 2001-09-27 · Effective 2001-09-27 · 66 FR 49278
## Document
- **Document number:** 01-23985
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 49278
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2001/09/27/01-23985/liabilities-assumed-in-certain-corporate-transactions)
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