Prop. Treas. Reg. § 1.312-10 Allocation of earnings in certain corporate separations.

Proposed 2000-11-15 · REG-116050-99 · 65 FR 69138 · Interprets § 312 · Would amend § 1.312-10

Par. 2. Section 1.312-10 is amended by adding paragraph (d) to read as follows:

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(d) For additional rules involving foreign corporations, see § 1.367(b)-8.