Prop. Treas. Reg. § 1.367(a)-9 Transfers by U.S. persons of stock or securities of domestic corporations to foreign corporations.

Proposed 1995-12-26 · INTL-0009-95 · 60 FR 66771 · Interprets § 367(a)

Par. 2. New Sec. 1.367-9 is added to read as follows:

[The text of this proposed section is the same as the text of paragraphs (a), (c), (d), (e), (f), (g)(1), and (h)(1) of Sec. 1.367-3T published elsewhere in this issue of the Federal Register].