Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction
other · IRS · Rule · Published 2010-01-20 · Effective 2010-01-20 · 75 FR 3160
Document
Document number
2010-869
Federal Register citation
75 FR 3160
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2010-01-20
Effective date
2010-01-20
Treasury docket
TD 9475
Abstract
This document contains corrections 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.