Liabilities Assumed in Certain Corporate Transactions; Correction

tax-irs · IRS · Rule · Published 2001-02-14 · Effective 2001-01-04 · 66 FR 10190

Document

Document number: 01-3775
Federal Register citation: 66 FR 10190
CFR reference: 26 CFR 1
Type: Rule
Action: Correction to temporary and final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2001-02-14
Effective date: 2001-01-04
Treasury docket: TD 8924

Abstract

This document contains a correction to temporary and final regulations that were published in the Federal Register on January 4, 2001 (66 FR 723). This document relates to the assumption of liabilities in certain corporate transactions under section 301 of the Internal Revenue Code.

Source

Authoritative: Federal Register document
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