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Introduction

SECTION 5. DRAFTING

Internal Revenue Bulletin 2014-20 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Melinda E. Harvey of the Office of Associate Chief Counsel (International). For further information regarding this notice contact Melinda E. Harvey at (202) 3176934 (not a toll-free number).

Treatment of Property Used To Acquire Parent Stock or Securities in Certain Triangular Reorganizations Involving Foreign Corporations

Notice 2014–32

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▸Contents — Internal Revenue Bulletin 2014-20
Internal Revenue Bulletin 2014-20

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