# Treas. Reg. § 1.367(b)-8: Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.367(b)-8>. Interprets 26 U.S.C. § 367.