Corporate Reorganizations; Amendment to Transfers of Assets or Stock Following a Reorganization
other · IRS · Rule · Published 2008-05-09 · Effective 2008-05-09 · 73 FR 26322
Document
Document number
E8-10451
Federal Register citation
73 FR 26322
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2008-05-09
Effective date
2008-05-09
Treasury docket
TD 9396
Abstract
This document contains final regulations that amend TD 9361, titled Transfers of Assets or Stock Following a Reorganization. These final regulations make certain clarifying amendments to the rules regarding the effect of certain transfers of assets or stock on the continuing qualification of transactions as reorganizations under section 368(a). These regulations affect corporations and their shareholders.