WASHINGTON, March 24 -- Internal Revenue Service has issued a proposed rule called: Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Technical Correction.
The proposed rule was published in the Federal Register on March 24 by Aron L. Cosby, Federal Register Liaison, Publications & Regulations Section, Associate Chief Counsel, (Procedure and Administration).
Summary: This document contains technical corrections to a notice of proposed rulemaking (REG-112261-24) that was published in the Federal Registeron Thursday, January 16, 2025. REG-112261-24 contains proposed regulations regarding certain matters relating to corporate separations, incorporation...