federal_register: E8-11653

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E8-11653 Treatment of Property Used To Acquire Parent Stock in Certain Triangular Reorganizations Involving Foreign Corporations Rule 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. 2008-05-27 2008 5 https://www.federalregister.gov/documents/2008/05/27/E8-11653/treatment-of-property-used-to-acquire-parent-stock-in-certain-triangular-reorganizations-involving https://www.govinfo.gov/content/pkg/FR-2008-05-27/pdf/E8-11653.pdf Treasury Department; Internal Revenue Service 497,254 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...  

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