# Statutory Mergers and Consolidations
> **IRS** · Final and temporary regulations. · Published 2003-01-24 · Effective 2003-01-24 · 68 FR 3384
## Document
- **Document number:** 03-1544
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 3384
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/01/24/03-1544/statutory-mergers-and-consolidations)
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