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Qualification of a Transaction as a Corporate Reorganization, etc. (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library

Qualification of a Transaction as a Corporate Reorganization, etc. (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Qualification of a Transaction as a Corporate Reorganization, etc. (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations that provide guidance regarding the qualification of a transaction as a corporate reorganization under section 368(a)(1)(F) by virtue of being a mere change of identity, form, or place of organization of one corporation (F reorganization). This document also contains final regulations relating to F reorganizations in which the transferor corporation is a domestic corporation and the acquiring corporation is a foreign corporation (an outbound F reorganization). These regulations will affect corporations engaging in transactions that could qualify as F reorganizations (including outbound F reorganizations) and their shareholders. This book contains: - The complete text of the Qualification of a Transaction as a Corporate Reorganization, etc. (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section