Corporate Reorganizations; Transfers of Assets or Stock Following a Reorganization
other · IRS · Rule · Published 2007-10-25 · Effective 2007-10-25 · 72 FR 60552
Document
Document number
E7-20863
Federal Register citation
72 FR 60552
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2007-10-25
Effective date
2007-10-25
Treasury docket
TD 9361
Abstract
This document contains final regulations that provide guidance regarding the effect of certain transfers of assets or stock on the continuing qualification of transactions as reorganizations under section 368(a). This document also contains final regulations that provide guidance on the continuity of business enterprise requirement and the definitions of "qualified group" and "party to a reorganization." These regulations affect corporations and their shareholders.