[Federal Register Volume 87, Number 60 (Tuesday, March 29, 2022)]
[Rules and Regulations]
[Page 17951]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-06668]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1


Income Taxes

CFR Correction

    This rule is being published by the Office of the Federal Register 
to correct an editorial or technical error that appeared in the most 
recent annual revision of the Code of Federal Regulations.

0
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.  
1.301 to 1.400), revised as of April 1, 2021, in Sec.  1.358-6, revise 
paragraph (f)(1) and revise the first sentence of paragraph (f)(3) to 
read as follows:


Sec.  1.358-6   Stock basis in certain triangular reorganizations.

* * * * *
    (f) * * *
    (1) General rule. Except as otherwise provided in this paragraph 
(f), this section applies to triangular reorganizations occurring on or 
after December 23, 1994.
* * * * *
    (3) Triangular G reorganization and special rule for triangular 
reorganizations involving members of a consolidated group. Paragraph 
(e)(1) of this section shall apply to triangular reorganizations 
occurring on or after September 17, 2008. * * *
* * * * *
[FR Doc. 2022-06668 Filed 3-28-22; 8:45 am]
BILLING CODE 0099-10-D