RIN Data
| TREAS/IRS | RIN: 1545-BB80 | Publication ID: Spring 2005 |
| Title: Corporate Reorganizations: Continuity Transfers of Assets or Stock Following a Reorganization | |
| Abstract: This regulation provides amendments to regulations section 1.368-2(k) of the income tax regulations, which sets forth rules providing that for certain reorganizations, transfers by the acquiring corporation of target assets or stock to certain controlled corporations will not disqualify the transaction from nonrecognition treatment. The proposed amendments will clarify the reorganizations subject to these rules. | |
| Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
| RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
| Major: No | Unfunded Mandates: No |
| CFR Citation: 26 CFR 1 | |
| Legal Authority: 26 USC 7805 | |
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Legal Deadline:
None |
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Timetable:
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| Additional Information: REG-165579-02 Drafting attorney: Rebecca O. Burch (202) 622-7550 Reviewing attorney: T. Ian Russell (202) 622-7550 Treasury attorney: Audrey Nacamuli (202) 622-5721 CC:CORP | |
| Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
| Small Entities Affected: No | Federalism: No |
| Included in the Regulatory Plan: No | |
| Related RINs: Related to 1545-BB81 | |
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Agency Contact: Rebecca O. Burch Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue, NW, Room 5032, Washington, DC 20224 Phone:202 622-7550 Fax:202 622-4111 Email: rebecca.o.burch@irscounsel.treas.gov |
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