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Article: REG-139068-08
- Article from:
- United States. Internal Revenue Bulletin
- Article date:
- October 26, 2009
- Author:
CopyrightCopyright Superintendent of Documents Oct 26, 2009. Provided by ProQuest LLC. (Hide copyright information)
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Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations
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
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations.
SUMMARY: In this issue of the Bulletin, the IRS is issuing temporary regulations (T.D. 9458) under section 1502 of the Internal Revenue Code (Code). The temporary regulations modify the election under which a consolidated group can avoid immediately taking into account an intercompany item after the ...