# Inversions and Related Transactions
> **IRS** · Final regulations, temporary regulations, and removal of temporary regulations. · Published 2018-07-12 · Effective 2018-07-12 · 83 FR 32524
## Document
- **Document number:** 2018-14693
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 83 FR 32524
- **CFR reference:** 26 CFR 1
- **Publication date:** 2018-07-12
- **Effective date:** 2018-07-12
- **Treasury docket:** TD 9834
## Abstract

This document contains final regulations that address transactions that are structured to avoid the purposes of sections 7874 and 367 of the Internal Revenue Code (the Code) and certain post- inversion tax avoidance transactions. These regulations affect certain domestic corporations and domestic partnerships whose assets are directly or indirectly acquired by a foreign corporation and certain persons related to such domestic corporations and domestic partnerships. This document finalizes proposed regulations, and removes temporary regulations, published on April 8, 2016.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2018/07/12/2018-14693/inversions-and-related-transactions)
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