Reorganizations Under Section 368(a)(1)(E) and Section 368(a)(1)(F)

tax-irs · IRS · Rule · Published 2005-02-25 · Effective 2005-02-25 · 70 FR 9219

Document

Document number: 05-3588
Federal Register citation: 70 FR 9219
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulation.
Category: tax-irs
Sub-agency: IRS
Publication date: 2005-02-25
Effective date: 2005-02-25
Treasury docket: TD 9182

Abstract

This document contains final regulations regarding reorganizations under section 368(a)(1)(E) and section 368(a)(1)(F) of the Internal Revenue Code. The regulations affect corporations and their shareholders.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown