Table of Contents

• Announcement 2009-45
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • PART 1—INCOME TAXES
    • §1.367(a)-3T Treatment of transfers of stock or securities to foreign corporations (temporary).
    • §1.367(a)-8(r)(2) [Corrected]
• Announcement of Disciplinary Sanctions From the Office of Professional Responsibility