Treatment of Property Used To Acquire Parent Stock or Securities in Certain Triangular Reorganizations Involving Foreign Corporations

tax-irs · IRS · Rule · Published 2011-05-19 · Effective 2011-05-19 · 76 FR 28890

Document

Document number: 2011-12279
Federal Register citation: 76 FR 28890
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2011-05-19
Effective date: 2011-05-19
Treasury docket: TD 9526

Abstract

This document contains final regulations under section 367 of the Internal Revenue Code (Code) relating to the treatment of property used to acquire parent stock or securities in certain triangular reorganizations involving foreign corporations. The regulations finalize proposed regulations and withdraw temporary regulations published on May 27, 2008 (TD 9400). The regulations affect corporations that engage in certain triangular reorganizations involving one or more foreign corporations.

Source

Authoritative: Federal Register document
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