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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-2009-0021-0002
Document Type: Rule
Agency: Internal Revenue Service
Topics: No Topics associated with this document
Federal Register Number: E9-21324
CFR Citation: 26 CFR Parts 1 and 602
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Details Information

Document Subtype: Final Rule
Received Date: September 04 2009, at 10:17 AM Eastern Daylight Time
Start-End Page: 45757 - 45760
Comment Start Date: September 4 2009, at 12:00 AM Eastern Standard Time

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