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TREAS/IRS | RIN: 1545-BF51 | Publication ID: Fall 2014 |
Title: Requirements for Reorganizations Qualifying Under Section 368(a)(1)(E) or (F) | |
Abstract:
This regulation is intended to provide guidance regarding the requirements of a reorganization under section 368(a)(1)(F), the tax consequences of such a reorganization, and to give examples of transactions so qualifying. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.368-2 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-148532-05 Drafting attorney: Douglas C. Bates (202) 317-5073 Reviewing attorney: Mary Passman (202) 317-5351 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: Split from 1545-BD31 | |
Agency Contact: Douglas C. Bates Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5407, Washington, DC 20224 Phone:202 317-5024 Fax:855 561-0924 Email: douglas.c.bates@irscounsel.treas.gov |