Final regulations and removal of temporary regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2001-01-11
Effective date
2001-01-11
Treasury docket
TD 8937
Abstract
This document contains final regulations addressing distributions with respect to, or a disposition of, certain stock that was subject to prior temporary regulations under section 367(b). Section 367(b) addresses the application of nonrecognition exchange provisions in Subchapter C of the Internal Revenue Code to transactions that involve one or more foreign corporations.