Data / Federal rules / 2025-04757
Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Technical Correction
The Internal Revenue Service published this proposed rule in the Federal Register on March 24, 2025.
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What the agency says
This document contains technical corrections to a notice of proposed rulemaking (REG-112261-24) that was published in the Federal Register on Thursday, January 16, 2025. REG-112261-24 contains proposed regulations regarding certain matters relating to corporate separations, incorporations, and reorganizations qualifying, in whole or in part, for nonrecognition of gain or loss.
Key facts
- Document number
- 2025-04757
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking; technical correction
- Agency
- Treasury Department; Internal Revenue Service
- Published
- March 24, 2025
- Dates
- March 24, 2025.
- Docket
- REG-112261-24
- Regulation ID (RIN)
- 1545-BR32
- Code of Federal Regulations
- 26 CFR 1
- Pages
- 2
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Everything from the Internal Revenue Service · Published in March 2025
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.