INCOME TAX
Internal Revenue Bulletin 2013-19 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9615, page 1026. These final and temporary regulations eliminate one of the exceptions to the coordination rule governing the overlap of the asset transfer and indirect stock transfer rules, and provide certain technical changes to the rules governing the transfers of stock or securities in a section 361 exchange.
REG–132702–10, page 1042. This notice of proposed rulemaking cross-references temporary regulations that eliminate one of the exceptions to the coordination rule governing the overlap of the asset transfer and indirect stock transfer rules, and provide certain technical changes to the rules governing the transfers of stock or securities in a section 361 exchange.
Get a plain-English answer with a citation back to this text.
Ask AI about this code