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» Permission for Election to Treat Liquidation of Target, Followed by Recontribution to New Target, as Cross-Chain Reorganization
Permission for Election to Treat Liquidation of Target, Followed by Recontribution to New Target, as Cross-Chain Reorganization
Document ID:
IRS-2009-0021-0008
Document Type:
Rule
Agency:
Internal Revenue Service
Topics:
Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number:
2012-14979
CFR Citation:
26 CFR Parts 1 and 602
View Document:
Details Information
Received Date:
June 20 2012, at 08:49 AM Eastern Daylight Time
Start-End Page:
36914 - 36916
Comment Start Date:
June 20 2012, at 12:00 AM Eastern Standard Time
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Permission for Election to Treat Liquidation of Target, Followed by Recontribution to New Target, as Cross-Chain Reorganization
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