# Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F)
> **IRS** · Final regulations and removal of temporary regulations. · Published 2015-09-21 · Effective 2015-09-21 · 80 FR 56904
## Document
- **Document number:** 2015-23603
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 56904
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-09-21
- **Effective date:** 2015-09-21
- **Treasury docket:** TD 9739
## Abstract

This document contains final regulations that provide guidance regarding the qualification of a transaction as a corporate reorganization under section 368(a)(1)(F) by virtue of being a mere change of identity, form, or place of organization of one corporation (F reorganization). This document also contains final regulations relating to F reorganizations in which the transferor corporation is a domestic corporation and the acquiring corporation is a foreign corporation (an outbound F reorganization). These regulations will affect corporations engaging in transactions that could qualify as F reorganizations (including outbound F reorganizations) and their shareholders.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/09/21/2015-23603/reorganizations-under-section-368a1f-section-367a-and-certain-reorganizations-under-section-368a1f)
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