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

Proposed regulation, not in force. REG-116050-99, 65 FR 69138, published 2000-11-15 <https://www.federalregister.gov/documents/2000/11/15/00-28950/stock-transfer-rules-carryover-of-earnings-and-taxes>. Interprets 26 U.S.C. § 312.

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.