# Stock Transfer Rules: Carryover of Earnings and Taxes
> **IRS** · Final regulations. · Published 2006-08-08 · Effective 2006-08-08 · 71 FR 44887
## Document
- **Document number:** 06-6740
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 44887
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-08-08
- **Effective date:** 2006-08-08
- **Treasury docket:** TD 9273
## Abstract

This document contains final regulations addressing the carryover of certain tax attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a corporate reorganization or liquidation that is described in both section 367(b) and section 381 of the Internal Revenue Code (Code).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/08/08/06-6740/stock-transfer-rules-carryover-of-earnings-and-taxes)
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