Table of Contents

• T.D. 9526
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Summary of Comments and Explanation of Revisions
    • A. Scope of Regulations and Priority Rule
    • B. Application if T Is Unrelated to P or S
    • C. Adjustments Having the Effect of a Distribution or Contribution
    • D. Timing Rules for Deemed Distributions
    • E. Other Modifications
    • 1. Definition of property
    • 2. Deemed contribution when S acquires P stock from P
    • 3. Section 1.367(a)-3(a)
    • Effective/Applicability Dates
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
    • §1.367(a)-3T [Removed]
    • §1.367(b)-14T [Removed]
  • Drafting Information