# Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations
> **IRS** · Final regulations and removal of temporary regulations. · Published 2009-02-11 · Effective 2009-02-11 · 74 FR 6952
## Document
- **Document number:** E9-1512
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 6952
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-02-11
- **Effective date:** 2009-02-11
- **Treasury docket:** TD 9446
## Abstract

This document contains final regulations under section 367(a) of the Internal Revenue Code (Code) concerning gain recognition agreements filed by United States persons with respect to transfers of stock or securities to foreign corporations. The regulations finalize temporary regulations published on February 5, 2007 (TD 9311). The regulations primarily affect United States persons that transfer (or have transferred) stock or securities to foreign corporations and that will enter (or have entered) into a gain recognition agreement with respect to such a transfer.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/02/11/E9-1512/gain-recognition-agreements-with-respect-to-certain-transfers-of-stock-or-securities-by-united)
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