Prop. Treas. Reg. § 1.367(b)-14 Acquisition of parent stock for property in triangular reorganizations.

Proposed 2008-05-27 · REG-136020-07 · 73 FR 30330 · Interprets § 367(b)

Par. 3. Section 1.367(b)-14 is added to read as follows:

[The text of proposed § 1.367(b)-14 is the same as the text of § 1.367(b)-14T(a) through (e)(5) published elsewhere in this issue of the Federal Register .]