Internal Revenue Service December 8, 2015 – Federal Register Recent Federal Regulation Documents

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Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F); Correction

Document Number: 2015-30869

Type: Rule

Date: 2015-12-08

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

This document contains corrections to final regulations (TD 9739) that provide guidance regarding the qualification of a transaction as a corporate reorganization under section 368(a)(1)(F), and which were published in the Federal Register on Monday, September 21, 2015 (80 FR 56904).

https://regulations.justia.com/regulations/fedreg/2015/12/08/2015-30869.html