Finance & markets · 21/03/1996Updated: 10/18/2026 · 1 min read
IRS Corrects Final Regulations on Controlling Corporation Basis Adjustment Following Triangular Reorganization
Summary
The Internal Revenue Service (IRS) has issued a correction to its final regulations on adjusting the basis of a controlling corporation's stock in a controlled corporation following a triangular reorganization, which was published in the Federal Register on December 21, 1995.
Original source language: Federal Register — Department of the TreasuryOpen original release →