# Stock Transfer Rules
> **IRS** · Final and temporary regulations. · Published 2000-01-24 · Effective 2000-02-23 · 65 FR 3589
## Document
- **Document number:** 00-1377
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 3589
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-01-24
- **Effective date:** 2000-02-23
- **Treasury docket:** TD 8862
## Abstract

This document contains final regulations addressing the application of nonrecognition exchange provisions in Subchapter C of the Internal Revenue Code to transactions that involve one or more foreign corporations. These regulations provide guidance for taxpayers engaging in those transactions in order to determine the extent to which income shall be included and appropriate corresponding adjustments shall be made.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/01/24/00-1377/stock-transfer-rules)
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