# Treatment of Distributions to Foreign Persons Under Sections 367(e)(1) and 367(e)(2); Correction
> **IRS** · Correction to final regulations. · Published 2000-03-03 · Effective 1999-08-09 · 65 FR 11467
## Document
- **Document number:** 00-3564
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 11467
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-03-03
- **Effective date:** 1999-08-09
- **Treasury docket:** TD 8834
## Abstract

This document contains corrections to final regulations which were published in the Federal Register on Monday, August 9, 1999 (64 FR 43072), relating to the treatment of distributions to foreign persons under section 367(e)(1) and (2) as added to the Internal Revenue Code by the Tax Reform Act of 1986, which affects U.S. corporations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/03/03/00-3564/treatment-of-distributions-to-foreign-persons-under-sections-367e1-and-367e2-correction)
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