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; Correction

Document ID: IRS-2009-0021-0005
Document Type: Rule
Agency: Internal Revenue Service
Topics: No Topics associated with this document
Federal Register Number: E9-23646
CFR Citation: 26 CFR Parts 1 and 602
View Document:  View as format pdf View as format html

Details Information

Document Subtype: Final Rule
Received Date: October 01 2009, at 10:30 AM Eastern Daylight Time
Start-End Page: 50705 - 50705
Comment Start Date: October 1 2009, at 12:00 AM Eastern Standard Time

Comments

Total: 0
No comments posted.

Related Documents

    More
Total: 28
Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions
Application of Section 108(i) to Partnerships and S Corporations
Basis Reporting: Securities Brokers and Basis Determination for Debt Instruments and Options; Reporting for Premium
Indirect Stock Transfers and Coordination Rule Exceptions: Transfers of Stockor Securities in Outbound Asset Reorganizations
Certain Outbound Property Transfers by Domestic Corporations: Certain Stock Distributions by Domestic Corporations