# Effective dates and coordination rules.
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
This document contains a correction to final regulations (TD 9243), that was published in the *Federal Register* on Thursday, January 26, 2006 (71 FR 4276). This final regulation amends the income tax regulations under various provisions of the Internal Revenue Code to account for statutory mergers and consolidations.
**DATES:**
This correction is effective January 23, 2006.
**FOR FURTHER INFORMATION CONTACT:**
Christopher Trump (202) 622-3860 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulation (TD 9243) that is the subject of this correction is under section 367 of the Internal Revenue Code.
**Need for Correction**
As published, TD 9243 contains an error that may prove to be misleading and is in need of clarification.
**List of Subjects in 26 CFR Part 1**
Income taxes, Reporting and recordkeeping requirements.
**26 CFR Part 1**
**Correction of Publication**
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:
**PART 1—INCOME TAXES**
*Paragraph 1.* The authority citation for part 1 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
**26 CFR Part 1**
§ 1.367(b)-6
*Par. 2.* Section 1.367(b)-6 is amended by removing the third sentence of paragraph (a)(1) and adding the following sentence in its place to read as follows:
§ 1.367(b)-6
(a) * * *
(1) * * * Section 1.367(b)-4(b)(1)(ii) applies to all triangular reorganizations and reorganizations described in section 368(a)(1)(G) and (a)(2)(D) occurring on or after January 23, 2006, although taxpayers may apply § 1.367(b)-4(b)(1)(ii) to triangular B reorganizations occurring on or after February 23, 2000, that is not closed by the period of limitations if done consistently with respect to all such triangular B reorganizations.* * *
Guy R. Traynor,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).