federal_register: E9-1512

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
E9-1512 Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations Rule 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. 2009-02-11 2009 2 https://www.federalregister.gov/documents/2009/02/11/E9-1512/gain-recognition-agreements-with-respect-to-certain-transfers-of-stock-or-securities-by-united https://www.govinfo.gov/content/pkg/FR-2009-02-11/pdf/E9-1512.pdf Treasury Department; Internal Revenue Service 497,254 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... 1545-BG09

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