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Revision Of Income Tax Regulations Under Sections 367-884 And 6038B Dealing With Statutory Mergers Or Consolidations Under Section 368 AXI-A(2018 Edition)

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The Law Library

Free revision of income tax regulations under sections 367-884 and 6038b dealing with statutory mergers or
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Book details

ISBN: 1729728235, 978-1729728239

Book publisher: CreateSpace Independent Publishing Platform (November 11, 2018)

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Revision Of Income Tax Regulations Under Sections 367-884 And 6038B Dealing With Statutory Mergers Or Consolidations Under Section 368 AXI-A 2018 Edition Summary: Revision of Income Tax Regulations Under Sections 367, 884, and 6038B Dealing With Statutory Mergers or Consolidations Under Section 368(a)(1)(A) (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Revision of Income Tax Regulations Under Sections 367, 884, and 6038B Dealing With Statutory Mergers or Consolidations Under Section 368(a)(1)(A) (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations amending the income tax regulations under various provisions of the Internal Revenue Code (Code) to account for statutory mergers and consolidations under section 368(a)(1)(A) (including such reorganizations described in section 368(a)(2)(D) or (E)) involving one or more foreign corporations. These final regulations are issued concurrently with final regulations (TD 9242) that define a reorganization under section 368(a)(1)(A) to include certain statutory mergers or consolidations effected pursuant to foreign law. This document also contains final regulations under section 6038B which facilitate the electronic filing of Form 926 “Return by a U.S. Transferor of Property to a Foreign Corporation.” This book contains: - The complete text of the Revision of Income Tax Regulations Under Sections 367, 884, and 6038B Dealing With Statutory Mergers or Consolidations Under Section 368(a)(1)(A) (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section