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

Proposed regulation, not in force. REG-147636-08, 74 FR 6840, published 2009-02-11 <https://www.federalregister.gov/documents/2009/02/11/E9-2836/application-of-section-367-to-a-section-351-exchange-resulting-from-a-transaction-described-in>. Interprets 26 U.S.C. § 367.

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 ].