Prop. Treas. Reg. § 1.367(a)-9 Treatment of deemed section 351 exchanges pursuant to section 304(a)(1).

Par. 2. Section 1.367(a)-9 is added to read as follows:

[The text of proposed § 1.367(a)-9 is the same as the text of § 1.367(a)-9T published elsewhere in this issue of the Federal Register ].