# Statutory Mergers and Consolidations
> **IRS** · Final regulations. · Published 2006-01-26 · Effective 2006-01-23 · 71 FR 4259
## Document
- **Document number:** 06-588
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 4259
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-01-26
- **Effective date:** 2006-01-23
- **Treasury docket:** TD 9242
## Abstract

This document contains final regulations that define the term statutory merger or consolidation as that term is used in section 368(a)(1)(A) of the Internal Revenue Code, concerning corporate reorganizations. These final regulations affect corporations engaging in statutory mergers and consolidations, and their shareholders.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/01/26/06-588/statutory-mergers-and-consolidations)
---
*AI Analytics · CC0 1.0*