Internal Revenue Bulletin:  2007-16 

April 16, 2007 


Table of Contents

Announcement 2007-40 Announcement 2007-40

This document contains corrections to temporary regulations (T.D. 9313, 2007-13 I.R.B. 805) that provide guidance regarding the qualification of certain transactions as reorganizations described in section 368(a)(1)(D) of the Code where no stock and/or securities of the acquiring corporation are issued and distributed in the transaction.

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