federal_register: 2014-26780

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2014-26780 Allocation of Basis in All Cash D Reorganizations Rule This document contains final regulations regarding the determination of the basis of stock or securities in certain reorganizations where no stock or securities of the issuing corporation is issued and distributed in the transaction. These final regulations clarify that only a shareholder that owns actual shares in the issuing corporation in such a reorganization can designate the actual share of stock of the issuing corporation to which the basis, if any, of the stock or securities surrendered will attach. These regulations affect corporations engaging in such transactions and their shareholders. 2014-11-12 2014 11 https://www.federalregister.gov/documents/2014/11/12/2014-26780/allocation-of-basis-in-all-cash-d-reorganizations https://www.govinfo.gov/content/pkg/FR-2014-11-12/pdf/2014-26780.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations regarding the determination of the basis of stock or securities in certain reorganizations where no stock or securities of the issuing corporation is issued and distributed in the transaction. These final...  

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