Table of Contents

• T.D. 9361
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • A. Continuity of Business Enterprise (COBE) Regulations
    • B. Section 1.368-2(k)
    • 1. Distributions
    • 2. Other transfers
    • 3. Transfers of stock to partnerships
    • Special Analyses
  • Availability of IRS Documents
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Ct. D. 2084
  • No. 06-376 (2007) HINCK v. UNITED STATES
    • Syllabus
  • No. 06-376 (2007) HINCK v. UNITED STATES
    • I
    • II
    • III