Department Of The Treasury
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
June 20, 2012 -
77 FR 36914 -
RIN: 1545-BI31 -
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This document contains final regulations under section 1502 of the Internal Revenue Code (Code). These final regulations modify the election under which a consolidated group can avoid immediately taking into account an intercompany item after the liquidation of a target corporation. These regulations apply to corporations filing consolidated income tax returns.
Agency Contact: Michael R. Gould, (202) 622-7550 (not a toll-free number).
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