# Effect of Elections in Certain Multi-Step Transactions
> **IRS** · Final regulations. · Published 2006-07-05 · Effective 2006-07-05 · 71 FR 38074
## Document
- **Document number:** E6-10253
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 38074
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-07-05
- **Effective date:** 2006-07-05
- **Treasury docket:** TD 9271
## Abstract

This document contains final regulations that give effect to section 338(h)(10) elections in certain multi-step transactions. These final regulations are necessary in order to provide taxpayers with guidance regarding the validity of certain elections made under section 338(h)(10). These final regulations affect corporations and their shareholders.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/07/05/E6-10253/effect-of-elections-in-certain-multi-step-transactions)
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