# Corporate Reorganizations; Amendment to Transfers of Assets or Stock Following a Reorganization
> **IRS** · Final regulation. · Published 2008-05-09 · Effective 2008-05-09 · 73 FR 26322
## Document
- **Document number:** E8-10451
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 26322
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/05/09/E8-10451/corporate-reorganizations-amendment-to-transfers-of-assets-or-stock-following-a-reorganization)
---
*AI Analytics · CC0 1.0*