Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F); Correction
other · IRS · Rule · Published 2015-12-08 · Effective 2015-12-08 · 80 FR 76205
Document
Document number
2015-30869
Federal Register citation
80 FR 76205
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2015-12-08
Effective date
2015-12-08
Treasury docket
TD 9739
Abstract
This document contains corrections to final regulations (TD 9739) that provide guidance regarding the qualification of a transaction as a corporate reorganization under section 368(a)(1)(F), and which were published in the Federal Register on Monday, September 21, 2015 (80 FR 56904).