Internal Revenue Bulletin:  2011-24 

June 13, 2011 

INCOME TAX


Table of Contents

T.D. 9526 T.D. 9526

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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