# Requirements Relating to Certain Exchanges Involving a Foreign Corporation
> **IRS** · Removal of temporary regulations. · Published 2001-01-12 · Effective 2001-01-12 · 66 FR 2821
## Document
- **Document number:** 01-489
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 2821
- **CFR reference:** 26 CFR 7
- **Publication date:** 2001-01-12
- **Effective date:** 2001-01-12
- **Treasury docket:** TD 8938
## Abstract

This document removes temporary regulations under section 367(c) that are no longer necessary and, as a result, may be misleading.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/01/12/01-489/requirements-relating-to-certain-exchanges-involving-a-foreign-corporation)
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