Home » Rulemaking » Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization

Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization

Document ID: IRS-2009-0021-0001
Document Type: Proposed Rule
Agency: Internal Revenue Service
Topics: Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number: E9-21323
CFR Citation: 26 CFR Part 1
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Details Information

Document Subtype:	NPRM
Received Date:	September 04 2009, at 10:18 AM Eastern Daylight Time
Start-End Page:	45789 - 45791
Comment Start Date:	September 4 2009, at 12:00 AM Eastern Standard Time
Comment Due Date:	December 4 2009, at 11:59 PM Eastern Standard Time

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