# Treatment of Property Used To Acquire Parent Stock in Certain Triangular Reorganizations Involving Foreign Corporations
> **IRS** · Final and temporary regulations. · Published 2008-05-27 · Effective 2008-05-27 · 73 FR 30301
## Document
- **Document number:** E8-11653
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 30301
- **CFR reference:** 26 CFR 1
- **Publication date:** 2008-05-27
- **Effective date:** 2008-05-27
- **Treasury docket:** TD 9400
## Abstract

This document contains final and temporary regulations under section 367(b) of the Internal Revenue Code (Code). The final regulations revise an existing final regulation and add a cross- reference. The temporary regulations implement the rules described in Notice 2006-85 and Notice 2007-48. The regulations affect corporations engaged in certain triangular reorganizations involving one or more foreign corporations. The text of the temporary regulations serves as the text of the proposed regulations (REG-136020-07) set forth in the notice of proposed rulemaking on this subject published in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/05/27/E8-11653/treatment-of-property-used-to-acquire-parent-stock-in-certain-triangular-reorganizations-involving)
---
*AI Analytics · CC0 1.0*