# 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
> **IRS** · Correcting amendment. · Published 2010-01-13 · Effective 2010-01-13 · 75 FR 1704
## Document
- **Document number:** 2010-416
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 1704
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/01/13/2010-416/modification-to-consolidated-return-regulation-permitting-an-election-to-treat-a-liquidation-of-a)
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