INCOME TAX
Internal Revenue Bulletin 2011-24 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9526, page 869. Final regulations under section 367 of the Code finalize temporary and proposed regulations that apply to certain transactions involving foreign corporations in which a subsidiary corporation acquires stock of its parent corporation in exchange for property and then exchanges such acquired stock for the stock or assets of a target corporation.
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