# Outbound Liquidations Into Foreign Corporations
> **IRS** · Final regulations. · Published 2003-07-02 · Effective 2003-07-02 · 68 FR 39452
## Document
- **Document number:** 03-16785
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 39452
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-07-02
- **Effective date:** 2003-07-02
- **Treasury docket:** TD 9066
## Abstract

This document contains final regulations that provide guidance regarding the application of section 367(e)(2) to certain outbound liquidations. The regulations amend the anti-abuse rule by narrowing the scope of the rule to apply only to outbound transfers to a foreign corporation in a complete liquidation of a domestic corporation in which a principal purpose of the liquidation is the avoidance of U.S. tax. The regulations also clarify the application of the anti-abuse rule.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/07/02/03-16785/outbound-liquidations-into-foreign-corporations)
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