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

Proposed regulation, not in force. INTL-0009-95, 60 FR 66771, published 1995-12-26 <https://www.federalregister.gov/documents/1995/12/26/95-30828/certain-transfers-of-domestic-stock-or-securities-by-us-persons-to-foreign-corporations>. Interprets 26 U.S.C. § 367.

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].