Internal Revenue Service October 1, 2009 – Federal Register Recent Federal Regulation Documents

Results 1 - 2 of 2

Modification to Consolidated Return Regulation Permitting an Election To Treat a Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization; Correction

Document Number: E9-23646

Type: Rule

Date: 2009-10-01

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains corrections to temporary regulations (TD 9458) that were published in the Federal Register on Friday, September 4, 2009 (74 FR 45757) modifying the election under which a consolidated group can avoid immediately taking into account an intercompany item after the liquidation of a target corporation. This modification was made necessary in light of the regulations under

https://regulations.justia.com/regulations/fedreg/2009/10/01/E9-23646.html

Modification to Consolidated Return Regulation Permitting an Election To Treat a Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization; Correction

Document Number: E9-23645

Type: Proposed Rule

Date: 2009-10-01

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-139068-08) that were published in the Federal Register on Friday, September 4, 2009 (74 FR 45789) modifying the election under which a consolidated group can avoid immediately taking into account an intercompany item after the liquidation of a target corporation. This modification was made necessary in light of the regulations under

https://regulations.justia.com/regulations/fedreg/2009/10/01/E9-23645.html