Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations; Correction

tax-irs · IRS · Rule · Published 2009-03-10 · Effective 2009-03-10 · 74 FR 10175

Document

Document number: E9-4998
Federal Register citation: 74 FR 10175
CFR reference: 26 CFR 1
Type: Rule
Action: Correcting amendment.
Category: tax-irs
Sub-agency: IRS
Publication date: 2009-03-10
Effective date: 2009-03-10
Treasury docket: TD 9446

Abstract

This document contains a correction to final regulations (TD 9446) that were published in the Federal Register on Wednesday, February 11, 2009 (74 FR 6952) under section 367(a) of the Internal Revenue Code concerning gain recognition agreements filed by United States persons with respect to transfers of stock or securities to foreign corporations.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown