# Revision of Income Tax Regulations Under Sections 367, 884, and 6038B Dealing With Statutory Mergers or Consolidations Under Section 368(a)(1)(A) Involving One or More Foreign Corporations, and Guidance Necessary To Facilitate Business Electronic Filing Under Section 6038B; Correction
> **IRS** · Correcting amendment. · Published 2006-05-16 · Effective 2006-01-23 · 71 FR 28266
## Document
- **Document number:** 06-4533
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 28266
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-05-16
- **Effective date:** 2006-01-23
- **Treasury docket:** TD 9243
## Abstract

This document contains a correction to final regulations (TD 9243), that was published in the Federal Register on Thursday, January 26, 2006 (71 FR 4276). This final regulation amends the income tax regulations under various provisions of the Internal Revenue Code to account for statutory mergers and consolidations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/05/16/06-4533/revision-of-income-tax-regulations-under-sections-367-884-and-6038b-dealing-with-statutory-mergers)
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