{"abstract":"This document contains correction to final regulations (TD 9273) that were published in the Federal Register on Tuesday, August 8, 2006 (71 FR 44887) addressing the carryover of certain tax attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a corporate reorganization or liquidation that is described in both section 367(b) and section 381 of the Internal Revenue Code.","action":"Correcting amendments.","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/2006/12/07/E6-20728.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"71 FR 70875","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"The correction is effective August 8, 2006.","disposition_notes":null,"docket_ids":["TD 9273"],"dockets":[],"document_number":"E6-20728","effective_on":"2006-08-08","end_page":70876,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/12/07/E6-20728.xml","html_url":"https://www.federalregister.gov/documents/2006/12/07/E6-20728/stock-transfer-rules-carryover-of-earnings-and-taxes-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E6-20728?publication_date=2006-12-07","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-12-07/E6-20728/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":66,"last_updated":"2026-04-04 04:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-12-07/pdf/E6-20728.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-12-07","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/12/07/E6-20728.txt","regulation_id_number_info":{"1545-AX65":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-AX65/stock-transfer-rules-carryover-of-earnings-and-taxes","title":"Stock Transfer Rules--Carryover of Earnings and Taxes","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-AX65&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AX65"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T20:22:10Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":70875,"subtype":null,"title":"Stock Transfer Rules: Carryover of Earnings and Taxes; Correction","toc_doc":null,"toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":71}