Plan of reorganization.

Plan of reorganization. For purposes of paragraph (m)(1) of this section, a plan of reorganization shall be treated as adopted on the earlier of
(i) The first date that the boards of directors of all the parties to the reorganization have adopted the plan or have recommended adoption to their shareholders, or
(ii) The date the shareholders approve such reorganization.


26 CFR § 1.382-2T

Scoping language

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