other · IRS · Rule · Published 2003-01-24 · Effective 2003-01-24 · 68 FR 3384
Document
Document number
03-1544
Federal Register citation
68 FR 3384
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2003-01-24
Effective date
2003-01-24
Treasury docket
TD 9038
Abstract
This document contains temporary regulations that define the term statutory merger or consolidation as that term is used in section 368(a)(1)(A). These regulations affect corporations engaging in statutory mergers and consolidations, and their shareholders. The text of the 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 in this issue of the Federal Register.