# Treatment of Underwriters in Section 351 and Section 721 Transactions
> **IRS** · Final regulations. · Published 1996-05-01 · Effective 1996-05-01 · 61 FR 19188
## Document
- **Document number:** 96-10396
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 19188
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-05-01
- **Effective date:** 1996-05-01
- **Treasury docket:** TD 8665
## Abstract

This document contains final regulations concerning transfers of cash to a corporation or a partnership. The final regulations will affect taxpayers in transactions under section 351 or section 721 when there is an offering of stock or partnership interests through an underwriter.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/05/01/96-10396/treatment-of-underwriters-in-section-351-and-section-721-transactions)
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