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

Document ID: IRS-2009-0021-0007
Document Type: Rule
Agency: Internal Revenue Service
Topics: Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number: 2010-00416
CFR Citation: 26 CFR Part 1
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Details Information

Document Subtype:	Final Rule
Received Date:	January 13 2010, at 07:55 AM Eastern Standard Time
Start-End Page:	1704 - 1704
Comment Start Date:	January 13 2010, at 12:00 AM Eastern Standard Time

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