# Allocation of Basis in All Cash D Reorganizations
> **IRS** · Final regulations and removal of temporary regulations. · Published 2014-11-12 · Effective 2014-11-12 · 79 FR 67059
## Document
- **Document number:** 2014-26780
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 67059
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-11-12
- **Effective date:** 2014-11-12
- **Treasury docket:** TD 9702
## Abstract

This document contains final regulations regarding the determination of the basis of stock or securities in certain reorganizations where no stock or securities of the issuing corporation is issued and distributed in the transaction. These final regulations clarify that only a shareholder that owns actual shares in the issuing corporation in such a reorganization can designate the actual share of stock of the issuing corporation to which the basis, if any, of the stock or securities surrendered will attach. These regulations affect corporations engaging in such transactions and their shareholders.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/11/12/2014-26780/allocation-of-basis-in-all-cash-d-reorganizations)
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