# Controlling Corporation's Basis Adjustment in its Controlled Corporation's Stock Following a Triangular Reorganization; Correction
> **Treasury** · Correction to final regulations. · Published 1996-03-21 · Effective 1995-12-21 · 61 FR 11547
## Document
- **Document number:** 96-6484
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 61 FR 11547
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/03/21/96-6484/controlling-corporations-basis-adjustment-in-its-controlled-corporations-stock-following-a)
---
*AI Analytics · CC0 1.0*