# Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction
> **IRS** · Correcting amendment. · Published 2010-01-20 · Effective 2010-01-20 · 75 FR 3159
## Document
- **Document number:** 2010-866
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 3159
- **CFR reference:** 26 CFR 1
- **Publication date:** 2010-01-20
- **Effective date:** 2010-01-20
- **Treasury docket:** TD 9475
## Abstract

This document contains a correction to final regulations (TD 9475) that were published in the Federal Register on Friday, December 18, 2009 (74 FR 67053) providing guidance regarding the qualification of certain transactions as reorganizations described in section 368(a)(1)(D) where no stock and/or securities of the acquiring corporation is issued and distributed in the transaction.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/01/20/2010-866/corporate-reorganizations-distributions-under-sections-368a1d-and-354b1b-correction)
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