REG-125628-01 (Final) Revision of Income Tax Regulations under Sections 358, 367, 884, and 6038B dealing with statutory mergers or consolidations under section 368(a)(1)(A) involving one or ...
ICR 200711-1545-034 · OMB 1545-1925 · Historical Active
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REG-125628-01 (Final) Revision of Income Tax Regulations under Sections 358, 367, 884, and 6038B dealing with statutory mergers or consolidations under section 368(a)(1)(A) involving one or ...
The proposed regulations provide rules regarding the merger or consolidation of domestic or foreign corporations.
US Code:
26 USC 358
Name of Law: Basis to distributees
US Code:
26 USC 367
Name of Law: Foreign corporations
US Code:
26 USC 368
Name of Law: Definitions relating to corporate reorganizations
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
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(ii) Use of information;
(iii) Burden estimate;
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Reg-125628-01_NPRM.pdf
Reg-125628-01_Sup_Stmnt.rtf
REG-125628-01 (Final) Revision of Income Tax Regulations under Sections 358, 367, 884, and 6038B dealing with statutory mergers or consolidations under section 368(a)(1)(A) involving one or ...