# Corporate Reorganizations; Additional Guidance on Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B)
> **IRS** · Temporary regulations. · Published 2007-03-01 · Effective 2007-03-01 · 72 FR 9262
## Document
- **Document number:** E7-3534
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 9262
- **CFR reference:** 26 CFR 1
- **Publication date:** 2007-03-01
- **Effective date:** 2007-03-01
- **Treasury docket:** TD 9313
## Abstract

This document contains temporary regulations amending Sec. 1.368-2T(l), which provides guidance regarding the qualification of certain transactions as reorganizations described in section 368(a)(1)(D) where no stock and/or securities of the acquiring corporation are issued and distributed in the transaction. These regulations clarify that the rules in Sec. 1.368-2T(l) are not intended to affect the qualification of related party triangular asset acquisitions as reorganizations described in section 368. These regulations affect corporations engaging in such transactions and their shareholders. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/03/01/E7-3534/corporate-reorganizations-additional-guidance-on-distributions-under-sections-368a1d-and-354b1b)
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