# Prop. Treas. Reg. § 1.367(e)-1: Distributions described in section 367(e)(1).

Proposed regulation, not in force. REG-116050-99, 65 FR 69138, published 2000-11-15 <https://www.federalregister.gov/documents/2000/11/15/00-28950/stock-transfer-rules-carryover-of-earnings-and-taxes>. Interprets 26 U.S.C. § 367.

Par. 12. In § 1.367(e)-1, paragraph (a) is amended by adding a sentence at the end of the paragraph to read as follows:

(a) * * * See § 1.367(b)-8(c)(3) for an example illustrating the interaction of § 1.367(e)-1 with other sections of the Internal Revenue Code (such as sections 367(b) and 1248).

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