# Reorganizations Under Section 368(a)(1)(E) and Section 368(a)(1)(F)
> **IRS** · Final regulation. · Published 2005-02-25 · Effective 2005-02-25 · 70 FR 9219
## Document
- **Document number:** 05-3588
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 9219
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2005/02/25/05-3588/reorganizations-under-section-368a1e-and-section-368a1f)
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