# Prop. Treas. Reg. § 1.358-6: Stock basis in certain triangular reorganizations.

Proposed regulation, not in force. REG-125628-01, 73 FR 49278, published 2008-08-20 <https://www.federalregister.gov/documents/2008/08/20/E8-18885/transfers-by-domestic-corporations-that-are-subject-to-section-367a5-distributions-by-domestic>. Interprets 26 U.S.C. § 358.

Par. 2. Section 1.358-6 is amended by adding a new sentence at the end of paragraph (e) to read as follows:

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(e) * * * For rules relating to certain triangular reorganizations involving transfers to which the exception provided in § 1.367(a)-7(c) applies, see § 1.367(b)-4(b)(1)(ii)(B).

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