# Corporate Reorganizations; Additional Guidance on Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction
> **IRS** · Correcting amendment. · Published 2007-04-13 · Effective 2007-04-13 · 72 FR 18575
## Document
- **Document number:** E7-6979
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 18575
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/04/13/E7-6979/corporate-reorganizations-additional-guidance-on-distributions-under-sections-368a1d-and-354b1b)
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