federal_register: 00-12406
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 00-12406 | The Solely for Voting Stock Requirement in Certain Corporate Reorganizations | Rule | This document contains final regulations relating to the solely for voting stock requirement in certain corporate reorganizations under section 368(a)(1)(C). The final regulations provide that a prior acquisition of a target corporation's stock by an acquiring corporation generally will not prevent the solely for voting stock requirement in a "C" reorganization of the target corporation and the acquiring corporation from being satisfied. They affect persons engaging in certain transactions occurring after December 31, 1999. | 2000-05-19 | 2000 | 5 | https://www.federalregister.gov/documents/2000/05/19/00-12406/the-solely-for-voting-stock-requirement-in-certain-corporate-reorganizations | https://www.govinfo.gov/content/pkg/FR-2000-05-19/pdf/00-12406.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations relating to the solely for voting stock requirement in certain corporate reorganizations under section 368(a)(1)(C). The final regulations provide that a prior acquisition of a target corporation's stock by an... |