{"abstract":"This document contains final regulations that provide guidance regarding the qualification of a transaction as a corporate reorganization under section 368(a)(1)(F) by virtue of being a mere change of identity, form, or place of organization of one corporation (F reorganization). This document also contains final regulations relating to F reorganizations in which the transferor corporation is a domestic corporation and the acquiring corporation is a foreign corporation (an outbound F reorganization). These regulations will affect corporations engaging in transactions that could qualify as F reorganizations (including outbound F reorganizations) and their shareholders.","action":"Final regulations and removal of temporary regulations.","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/2015/09/21/2015-23603.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"80 FR 56904","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These final regulations are effective on September 21, 2015.","disposition_notes":null,"docket_ids":["TD 9739"],"dockets":[],"document_number":"2015-23603","effective_on":"2015-09-21","end_page":56915,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2015/09/21/2015-23603.xml","html_url":"https://www.federalregister.gov/documents/2015/09/21/2015-23603/reorganizations-under-section-368a1f-section-367a-and-certain-reorganizations-under-section-368a1f","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2015-23603?publication_date=2015-09-21","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2015-09-21/2015-23603/mods.xml","not_received_for_publication":null,"page_length":12,"page_views":{"count":30857,"last_updated":"2026-04-04 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2015-09-21/pdf/2015-23603.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2015-23603.pdf?1442580400","publication_date":"2015-09-21","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2015/09/21/2015-23603.txt","regulation_id_number_info":{"1545-BM78":{"issue":"201510","html_url":"https://www.federalregister.gov/regulations/1545-BM78/section-367-a-and-certain-reorganizations-under-section-368-a-1-f-","title":"Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201510&RIN=1545-BM78&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"},"1545-BF51":{"issue":"201510","html_url":"https://www.federalregister.gov/regulations/1545-BF51/requirements-for-reorganizations-qualifying-under-section-368-a-1-e-or-f-","title":"Requirements for Reorganizations Qualifying Under Section 368(a)(1)(E) or (F)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201510&RIN=1545-BF51&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BF51","1545-BM78"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BF51/requirements-for-reorganizations-qualifying-under-section-368-a-1-e-or-f-","title":"Requirements for Reorganizations Qualifying Under Section 368(a)(1)(E) or (F)"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2015-0051","supporting_documents_count":0,"docket_id":"IRS-2015-0051","document_id":"IRS-2015-0051-0001","regulation_id_number":"1545-BF51","title":"Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F) (REG-148532-05)","checked_regulationsdotgov_at":"2022-02-17T04:30:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":56904,"subtype":null,"title":"Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F)","toc_doc":"Qualification of a Transaction as a Corporate Reorganization, etc.","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":80}