federal_register: 2011-12279

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2011-12279 Treatment of Property Used To Acquire Parent Stock or Securities in Certain Triangular Reorganizations Involving Foreign Corporations Rule This document contains final regulations under section 367 of the Internal Revenue Code (Code) relating to the treatment of property used to acquire parent stock or securities in certain triangular reorganizations involving foreign corporations. The regulations finalize proposed regulations and withdraw temporary regulations published on May 27, 2008 (TD 9400). The regulations affect corporations that engage in certain triangular reorganizations involving one or more foreign corporations. 2011-05-19 2011 5 https://www.federalregister.gov/documents/2011/05/19/2011-12279/treatment-of-property-used-to-acquire-parent-stock-or-securities-in-certain-triangular https://www.govinfo.gov/content/pkg/FR-2011-05-19/pdf/2011-12279.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 367 of the Internal Revenue Code (Code) relating to the treatment of property used to acquire parent stock or securities in certain triangular reorganizations involving foreign corporations. The...  

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