# Stock Transfer Rules: Transition Rules
> **IRS** · Final regulations and removal of temporary regulations. · Published 2001-01-11 · Effective 2001-01-11 · 66 FR 2256
## Document
- **Document number:** 01-488
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 2256
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/01/11/01-488/stock-transfer-rules-transition-rules)
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