Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B)
other · IRS · Rule · Published 2007-01-24 · Effective 2006-12-19 · 72 FR 3057
Document
Document number
E7-861
Federal Register citation
72 FR 3057
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations; correction notice.
Category
other
Sub-agency
IRS
Publication date
2007-01-24
Effective date
2006-12-19
Treasury docket
TD 9303
Abstract
This document contains corrections to temporary regulations that was published in the Federal Register on Tuesday, December 19, 2006 (71 FR 75879) regarding the qualification of certain transactions as reorganizations described in section 368(a)(1)(D).