Prop. Treas. Reg. § 1.367(a)-7 Outbound transfers of property described in section 361(a) or (b).

Proposed 2013-03-19 · REG-132702-10 · 78 FR 17066 · Interprets § 367(a) · Would amend § 1.367(a)-7

Par. 4. Section 1.367(a)-7 is amended by revising paragraph (e)(2) to read as follows:

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(e) * * *

(2) [The text of proposed § 1.367(a)-7(e)(2) is the same as the text of § 1.367(a)-7T(e)(2) published elsewhere in this issue of the Federal Register ].

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