# Statutory Mergers and Consolidations
> **IRS** · Final regulations. · Published 2006-04-25 · Effective 2006-01-23 · 71 FR 23855
## Document
- **Document number:** 06-3886
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 23855
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-04-25
- **Effective date:** 2006-01-23
- **Treasury docket:** TD 9259
## Abstract

This document amends final regulations concerning statutory mergers and consolidations under section 368(a)(1)(A) of the Internal Revenue Code. These regulations affect corporations engaging in statutory mergers and consolidations, and their shareholders. This amendment provides transitional relief for certain transactions initiated before January 23, 2006.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/04/25/06-3886/statutory-mergers-and-consolidations)
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