# Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B)
> **IRS** · Final and temporary regulations; correction notice. · Published 2007-01-24 · Effective 2006-12-19 · 72 FR 3057
## Document
- **Document number:** E7-861
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 3057
- **CFR reference:** 26 CFR 1
- **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).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/01/24/E7-861/corporate-reorganizations-distributions-under-sections-368a1d-and-354b1b)
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