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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
Timetable:
Action Date FR Cite
Final Action Completed by TD 9396  05/09/2008  73 FR 26322   
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