Revision of Income Tax Regulations Under Sections 367, 884, and 6038B Dealing With Statutory Mergers or Consolidations Under Section 368(a)(1)(A) Involving One or More Foreign Corporations, and Guidance Necessary To Facilitate Business Electronic Filing Under Section 6038B

Document ID: IRS-2006-0043-0001
Document Type: Rule
Agency: Internal Revenue Service
Topics: No Topics associated with this document
Federal Register Number: 06-00587
CFR Citation: 26 CFR 1
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Received Date: January 26 2006, at 07:04 AM Eastern Standard Time
Start-End Page: 4276 - 4294
Comment Start Date: January 26 2006, at 12:00 AM Eastern Standard Time

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