# Treatment of Distributions to Foreign Persons Under Sections 367(e)(1) and 367(e)(2)
> **IRS** · Final regulations. · Published 1999-08-09 · Effective 1999-08-09 · 64 FR 43072
## Document
- **Document number:** 99-20092
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 43072
- **CFR reference:** 26 CFR 1
- **Publication date:** 1999-08-09
- **Effective date:** 1999-08-09
- **Treasury docket:** TD 8834
## Abstract

This document amends the Income Tax Regulations by removing temporary regulations on the treatment of distributions to foreign persons under section 367(e) of the Internal Revenue Code and adding final regulations under section 367(e). These final regulations are necessary to implement section 367(e)(1) and (2), as added to the Internal Revenue Code by the Tax Reform Act of 1986, which affects U.S. corporations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/08/09/99-20092/treatment-of-distributions-to-foreign-persons-under-sections-367e1-and-367e2)
---
*AI Analytics · CC0 1.0*