Source: https://www.federalregister.gov/documents/2008/05/27/E8-11647/treatment-of-property-used-to-acquire-parent-stock-in-certain-triangular-reorganizations-involving
Timestamp: 2018-04-23 00:47:15
Document Index: 245660302

Matched Legal Cases: ['art 1', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091']

Federal Register :: Treatment of Property Used To Acquire Parent Stock in Certain Triangular Reorganizations Involving Foreign Corporations
A Proposed Rule by the Internal Revenue Service on 05/27/2008
1545-BG96
https://www.federalregister.gov/d/E8-11647 https://www.federalregister.gov/d/E8-11647
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations under section 367(b) of the Internal Revenue Code (Code) regarding certain triangular reorganizations. The regulations implement rules described in Notice 2006-85 and Notice 2007-48. The regulations primarily affect corporations engaged in certain triangular reorganizations involving one or more foreign corporations. The text of those regulations also serves as the text of these proposed regulations.
Send submissions to: CC:PA:LPD:PR (REG-136020-07), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-136020-07), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the Federal eRulemaking Portal at http://www.regulations.gov (IRS REG-136020-07).
Temporary regulations in the Rules and Regulations section of this issue of the Federal Register amend the Income Tax Regulations (26 CFR part 1) relating to section 367(b) of the Code and certain triangular reorganizations. The text of those regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the temporary regulations and the proposed regulations.
(C) [The text of this proposed amendment to § 1.367(a)-3(b)(2)(i)(C) is the same as the text of § 1.367(a)-3T(b)(2)(i)(C) published elsewhere in this issue of the Federal Register].
§ 1.367(b)-14
Acquisition of parent stock for property in triangular reorganizations.
[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.]
[FR Doc. E8-11647 Filed 5-23-08; 8:45 am]