Data / Federal rules / 2025-19018
Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal
The Internal Revenue Service published this proposed rule in the Federal Register on September 30, 2025.
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What the agency says
This document withdraws a notice of proposed rulemaking containing proposed regulations relating to corporate separations, incorporations, and reorganizations qualifying, in whole or in part, for nonrecognition of gain or loss. This document also withdraws a notice of proposed rulemaking containing proposed regulations that would have required multi-year tax reporting for corporate separations and related transactions. The proposed regulations would have affected corporations and their shareholders and security holders.
Key facts
- Document number
- 2025-19018
- Type
- Proposed rule
- Action
- Withdrawal of notices of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- September 30, 2025
- Dates
- The notices of proposed rulemaking published in the Federal Register on January 16, 2025 (90 FR 5220 and 90 FR 4687), are withdrawn as of September 30, 2025.
- Docket
- REG-112261-24; REG-116085-23
- Regulation ID (RIN)
- 1545-BR00; 1545-BR32
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 2
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in September 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.