U.S. IRS and Treasury Withdraw Proposed Regulations for Certain Corporate Separations and Reorganizations

The U.S. IRS and Treasury have issued a withdrawal of notices of proposed rulemaking, which was published in the Federal Register on 30 September 2025 and withdraws Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations, as well as Multi-Year Reporting Requirements for Corporate Separations and Related Trans…
Continue Reading