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

tax-irs · IRS · Rule · Published 2012-06-20 · Effective 2012-06-20 · 77 FR 36914

Document

Document number: 2012-14979
Federal Register citation: 77 FR 36914
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2012-06-20
Effective date: 2012-06-20
Treasury docket: TD 9594

Abstract

This document contains final regulations under section 1502 of the Internal Revenue Code (Code). These final regulations modify the election under which a consolidated group can avoid immediately taking into account an intercompany item after the liquidation of a target corporation. These regulations apply to corporations filing consolidated income tax returns.

Source

Authoritative: Federal Register document
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