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IRS Issues Proposed Regulations Providing Guidance Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions

|Proposed Changes|United States
United States

The U.S. IRS has issued a notice of proposed rulemaking on Guidance Under Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transaction, published in the Federal Register on 6 October 2023. The document proposes regulations announced and described in the following notices, with modifications:

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