Corporate Reorganizations; Additional Guidance on Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction
other · IRS · Rule · Published 2007-04-13 · Effective 2007-04-13 · 72 FR 18575
Document
Document number
E7-6979
Federal Register citation
72 FR 18575
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2007-04-13
Effective date
2007-04-13
Treasury docket
TD 9313
Abstract
This document contains a correction to temporary regulations (TD 9313) that were published in the Federal Register on Thursday, March 1, 2007 (72 FR 9262) providing 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.