# Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F); Correction
> **IRS** · Correcting amendment. · Published 2015-12-08 · Effective 2015-12-08 · 80 FR 76205
## Document
- **Document number:** 2015-30869
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 76205
- **CFR reference:** 26 CFR 1
- **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).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/12/08/2015-30869/reorganizations-under-section-368a1f-section-367a-and-certain-reorganizations-under-section-368a1f)
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