Modification to Consolidated Return Regulation Permitting an Election To Treat a Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization
other · IRS · Rule · Published 2010-01-13 · Effective 2010-01-13 · 75 FR 1704
Document
Document number
2010-416
Federal Register citation
75 FR 1704
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2010-01-13
Effective date
2010-01-13
Treasury docket
TD 9458
Abstract
This document contains a correction to temporary regulations (TD 9458), which were published in the Federal Register on Friday, September 4, 2009, relating to modification to consolidated return regulation permitting an election to treat a liquidation of a target, followed by a recontribution to a new reorganization.