# Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B)
> **IRS** · Final regulations and removal of temporary regulations. · Published 2009-12-18 · Effective 2009-12-18 · 74 FR 67053
## Document
- **Document number:** E9-30170
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 67053
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-12-18
- **Effective date:** 2009-12-18
- **Treasury docket:** TD 9475
## Abstract

This document contains final regulations under section 368 of the Internal Revenue Code (Code). The regulations provide 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 is issued and distributed in the transaction. This document also contains final regulations under section 358 that provide guidance regarding the determination of the basis of stock or securities in a reorganization described in section 368(a)(1)(D) where no stock and/or securities of the acquiring corporation is issued and distributed in the transaction. This document also contains final regulations under section 1502 that govern reorganizations described in section 368(a)(1)(D) involving members of a consolidated group. These regulations affect corporations engaging in such transactions and their shareholders.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/12/18/E9-30170/corporate-reorganizations-distributions-under-sections-368a1d-and-354b1b)
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