# Certain Outbound Property Transfers by Domestic Corporations; Certain Stock Distributions by Domestic Corporations; Correcting Amendment
> **IRS** · Correcting amendments. · Published 2020-08-20 · Effective 2020-08-20 · 85 FR 51346
## Document
- **Document number:** 2020-16354
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 51346
- **CFR reference:** 26 CFR 1
- **Publication date:** 2020-08-20
- **Effective date:** 2020-08-20
- **Treasury docket:** TD 9614
## Abstract

This document contains a correction to a Treasury Decision 9614, which was published in the Federal Register on Tuesday, March 19, 2013. Treasury Decision 9614 contained final regulations that apply to transfers of certain property by a domestic corporation to a foreign corporation in certain nonrecognition exchanges, or to distributions of stock of certain foreign corporations by a domestic corporation in certain nonrecognition distributions.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/08/20/2020-16354/certain-outbound-property-transfers-by-domestic-corporations-certain-stock-distributions-by-domestic)
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