# Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations; Correction
> **IRS** · Correcting amendment. · Published 2009-03-10 · Effective 2009-03-10 · 74 FR 10175
## Document
- **Document number:** E9-4998
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 10175
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2009/03/10/E9-4998/gain-recognition-agreements-with-respect-to-certain-transfers-of-stock-or-securities-by-united)
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