Internal Revenue Bulletin:  2013-19 

May 6, 2013 

INCOME TAX


Table of Contents

T.D. 9615 T.D. 9615

These final and temporary regulations eliminate one of the exceptions to the coordination rule governing the overlap of the asset transfer and indirect stock transfer rules, and provide certain technical changes to the rules governing the transfers of stock or securities in a section 361 exchange.

REG-132702-10 REG-132702-10

This notice of proposed rulemaking cross-references temporary regulations that eliminate one of the exceptions to the coordination rule governing the overlap of the asset transfer and indirect stock transfer rules, and provide certain technical changes to the rules governing the transfers of stock or securities in a section 361 exchange.


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