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Stock Transfer Rules: Carryover of Earnings and Taxes; Correction

tax-irs · IRS · Rule · Published 2006-12-07 · Effective 2006-08-08 · 71 FR 70875

Document

Document number
E6-20728
Federal Register citation
71 FR 70875
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendments.
Category
tax-irs
Sub-agency
IRS
Publication date
2006-12-07
Effective date
2006-08-08
Treasury docket
TD 9273

Abstract

This document contains correction to final regulations (TD 9273) that were published in the Federal Register on Tuesday, August 8, 2006 (71 FR 44887) addressing the carryover of certain tax attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a corporate reorganization or liquidation that is described in both section 367(b) and section 381 of the Internal Revenue Code.

Source

Authoritative
Federal Register document
Machine
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