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

Document ID: IRS-2007-0033-0003
Document Type: Rule
Agency: Internal Revenue Service
Topics: Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number: E7-06979
CFR Citation: 26 CFR 1
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Details Information

Document Subtype: Temporary Rule
Received Date: April 13 2007, at 07:13 AM Eastern Daylight Time
Start-End Page: 18575 - 18576
Comment Start Date: April 13 2007, at 12:00 AM Eastern Standard Time

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