{"abstract":"This document contains proposed regulations amending the income tax regulations under various provisions of the Internal Revenue Code (Code) to account for statutory mergers and consolidations under section 368(a)(1)(A) (including reorganizations described in section 368(a)(2)(D) and (E)) involving one or more foreign corporations. These proposed regulations are issued concurrently with proposed regulations (REG-117969-00) that would amend the definition of a reorganization under section 368(a)(1)(A) to include certain statutory mergers or consolidations effected pursuant to foreign law.","action":"Notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2005/01/05/05-201.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"70 FR 749","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written and electronic comments and requests to speak and outlines of topics to be discussed at the public hearing scheduled for May 19, 2005, at 10 a.m. must be received by April 28, 2005.","disposition_notes":null,"docket_ids":["REG-125628-01"],"dockets":[],"document_number":"05-201","effective_on":null,"end_page":767,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2005/01/05/05-201.xml","html_url":"https://www.federalregister.gov/documents/2005/01/05/05-201/revision-of-income-tax-regulations-under-sections-358-367-884-and-6038b-dealing-with-statutory","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/05-201?publication_date=2005-01-05","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2005-01-05/05-201/mods.xml","not_received_for_publication":null,"page_length":19,"page_views":{"count":156,"last_updated":"2026-04-04 16:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2005-01-05/pdf/05-201.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2005-01-05","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2005/01/05/05-201.txt","regulation_id_number_info":{"1545-BA65":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-BA65/provisions-regarding-cross-border-transactions","title":"Provisions Regarding Cross-Border Transactions","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-BA65&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BA65"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T14:26:34Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":749,"subtype":null,"title":"Revision of Income Tax Regulations Under Sections 358, 367, 884, and 6038B Dealing With Statutory Mergers or Consolidations Under Section 368(a)(1)(A) Involving One or More Foreign Corporations","toc_doc":"Statutory mergers or consolidations involving one or more foreign corporations","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":70}