Bulletin No. 2008-23 June 9, 2008
Internal Revenue Bulletin 2008-23 · 2026-10-03 edition · updated 2026-10-04 · United States
Announcement 2008–53, page 1137. This document contains corrections to proposed regulations (REG–143397–05, 2007–41 I.R.B. 790) relating to rules on the application of sections 704(c)(1)(B) and 737 of the Code to distributions of property after two partnerships engage in an assets-over merger.
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