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Treatment of Certain Transfers of Property to Foreign Corporations

tax-irs · IRS · Rule · Published 2016-12-16 · Effective 2016-12-16 · 81 FR 91012

Document

Document number
2016-29791
Federal Register citation
81 FR 91012
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2016-12-16
Effective date
2016-12-16
Treasury docket
TD 9803

Abstract

This document contains final regulations relating to certain transfers of property by United States persons to foreign corporations. The final regulations affect United States persons that transfer certain property, including foreign goodwill and going concern value, to foreign corporations in nonrecognition transactions described in section 367 of the Internal Revenue Code (Code). The regulations also combine certain sections of the existing regulations under section 367(a) into a single section. This document also withdraws certain temporary regulations.

Source

Authoritative
Federal Register document
Machine
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