# Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners; Correction
> **IRS** · Final and temporary regulations; correcting amendment. · Published 2017-09-05 · Effective 2017-09-05 · 82 FR 41885
## Document
- **Document number:** 2017-18691
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 82 FR 41885
- **CFR reference:** 26 CFR 1
- **Publication date:** 2017-09-05
- **Effective date:** 2017-09-05
- **Treasury docket:** TD 9814
## Abstract

This document contains corrections to the temporary regulations (T.D. 9814) that were published in the Federal Register on Thursday, January 19, 2017 (82 FR 7582). The regulations address transfers of appreciated property by United States persons to partnerships with foreign partners related to the transferor. The regulations override the rules providing for nonrecognition of gain on a contribution of property to a partnership in exchange for an interest in the partnership under section 721(a) of the Internal Revenue Code (Code) pursuant to section 721(c) unless the partnership adopts the remedial method and certain other requirements are satisfied.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2017/09/05/2017-18691/transfers-of-certain-property-by-us-persons-to-partnerships-with-related-foreign-partners-correction)
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