Internal Revenue Bulletin:  2009-13 

March 30, 2009 


Table of Contents

Announcement 2009-23 Announcement 2009-23

This document contains a correction to final regulations (T.D. 9446, 2009-9 I.R.B. 607) under section 367(a) of the Code concerning gain recognition agreements filed by United States persons with respect to transfers of stock or securities to foreign corporations.

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