# Treatment of Property Used To Acquire Parent Stock or Securities in Certain Triangular Reorganizations Involving Foreign Corporations
> **IRS** · Final regulations and removal of temporary regulations. · Published 2011-05-19 · Effective 2011-05-19 · 76 FR 28890
## Document
- **Document number:** 2011-12279
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 28890
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2011/05/19/2011-12279/treatment-of-property-used-to-acquire-parent-stock-or-securities-in-certain-triangular)
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