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Corporate Reorganizations; Additional Guidance on Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B)

Document ID: IRS-2007-0031-0001
Document Type: Rule
Agency: Internal Revenue Service
Topics: Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number: E7-03534
CFR Citation: 26 CFR 1
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Received Date:	March 01 2007, at 07:08 AM Eastern Standard Time
Start-End Page:	9262 - 9263
Comment Start Date:	March 1 2007, at 12:00 AM Eastern Standard Time

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