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TREAS/IRS | RIN: 1545-BH52 | Publication ID: Fall 2008 |
Title: Amendment to Transfers of Assests or Stock Following a Reorganization | |
Abstract: These final regulations provide guidance regarding the effect of certain transfers to or from the former shareholders of the corporation whose stock or assets are acquired in a reorganization on the continuing qualification of transactions as reorganizations under section 368(a). | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Completed Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.368-2 | |
Legal Authority: 26 USC 7805 26 USC 368 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-155358-07 Drafting attorney: Mary W. Lyons (202) 622-7056 Reviewing attorney: Alfred C. Bishop (202) 622-8483 Treasury attorney: Marc Countryman (202) 622-9858 CC: CORP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BD56 | |
Agency Contact: Mary W. Lyons Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3860 Fax:202 622-6298 Email: mary.w.lyons@irscounsel.treas.gov |