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

Proposed regulation, not in force. REG-132702-10, 78 FR 17066, published 2013-03-19 <https://www.federalregister.gov/documents/2013/03/19/2013-05702/indirect-stock-transfers-and-coordination-rule-exceptions-transfers-of-stock-or-securities-in>. Interprets 26 U.S.C. § 367.

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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