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

Proposed regulation, not in force. REG-136020-07, 73 FR 30330, published 2008-05-27 <https://www.federalregister.gov/documents/2008/05/27/E8-11647/treatment-of-property-used-to-acquire-parent-stock-in-certain-triangular-reorganizations-involving>. Interprets 26 U.S.C. § 367.

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 .]