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; Correction

Document ID: IRS-2006-0043-0002
Document Type: Rule
Agency: Internal Revenue Service
Topics: Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number: 06-04533
CFR Citation: 26 CFR 1
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Details Information

Received Date: May 16 2006, at 07:07 AM Eastern Daylight Time
Start-End Page: 28266 - 28267
Comment Start Date: May 16 2006, at 12:00 AM Eastern Standard Time

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