# Certain Transfers of Stock or Securities by U.S. Persons to Foreign Corporations and Related Reporting Requirements
> **IRS** · Final and temporary regulations. · Published 1998-06-19 · Effective 1998-07-20 · 63 FR 33550
## Document
- **Document number:** 98-15454
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 33550
- **CFR reference:** 26 CFR 1
- **Publication date:** 1998-06-19
- **Effective date:** 1998-07-20
- **Treasury docket:** TD 8770
## Abstract

This document contains regulations relating to certain transfers of stock or securities by U.S. persons to foreign corporations pursuant to the corporate organization and reorganization provisions of the Internal Revenue Code, and the reporting requirements related to such transfers. The regulations provide the public with guidance necessary to comply with the Tax Reform Act of 1984.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/06/19/98-15454/certain-transfers-of-stock-or-securities-by-us-persons-to-foreign-corporations-and-related-reporting)
---
*AI Analytics · CC0 1.0*