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TREAS/IRS RIN: 1545-BF51 Publication ID: Spring 2016 
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.

 
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 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final Action-TD 9739  09/21/2015  80 FR 56904   
Final Action Effective  09/21/2015 
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