Internal Revenue Service January 24, 2007 – Federal Register Recent Federal Regulation Documents

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Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B)

Document Number: E7-861

Type: Rule

Date: 2007-01-24

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

This document contains corrections to temporary regulations that was published in the Federal Register on Tuesday, December 19, 2006 (71 FR 75879) regarding the qualification of certain transactions as reorganizations described in section 368(a)(1)(D).

https://regulations.justia.com/regulations/fedreg/2007/01/24/E7-861.html

Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction Notice

Document Number: E7-860

Type: Proposed Rule

Date: 2007-01-24

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

This document contains corrections to notice of proposed rulemaking by cross-reference to temporary regulations that was published in the Federal Register on Tuesday, December 19, 2006 (71 FR 75898) providing 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 are issued and distributed in the transaction.

https://regulations.justia.com/regulations/fedreg/2007/01/24/E7-860.html