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Finanse publiczne · 24/03/2025

Internal Revenue Service Issues Technical Correction to Proposed Regulations on Corporate Separations and Reorganizations

The IRS has released a document containing technical corrections to a proposed rulemaking notice, which aimed to clarify regulations on corporate separations, incorporations, and reorganizations that qualify for nonrecognition of gain or loss, published in the Federal Register on January 16, 2025.

Source: Federal Register — Department of the TreasuryOpen original release →