Controlling Corporation's Basis Adjustment in its Controlled Corporation's Stock Following a Triangular Reorganization; Correction
other · Treasury · Rule · Published 1996-03-21 · Effective 1995-12-21 · 61 FR 11547
Document
Document number
96-6484
Federal Register citation
61 FR 11547
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
Treasury
Publication date
1996-03-21
Effective date
1995-12-21
Treasury docket
TD 8648
Abstract
This document contains a correction to final regulations [TD 8648] which were published in the Federal Register for Thursday, December 21, 1995 (60 FR 66077). The final regulations relate to the rules for adjusting the basis of a controlling corporation in the stock of a controlled corporation as the result of certain triangular reorganizations involving the stock of the controlling corporation.