United States Government Publishing Office
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United States
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government publication
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FR
Regulatory Information
1996_register
executive
2010-09-24
article
Treatment of Section 355 Distributions by U.S. Corporations to Foreign Persons
Rules and Regulations
D09002ee1be0328c6
D09002ee1be0346e1
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
These temporary regulations amend the Income Tax Regulations relating to the distribution of stock and securities under section 355 of the Internal Revenue Code of 1986 by a domestic corporation to a person that is not a United States person. These regulations are necessary to implement section 367(e)(1) as added by the Tax Reform Act of 1986. The text of these regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.
61 FR 42165
https://www.govinfo.gov/app/details/FR-1996-08-14/96-20663
96-20663
fr14au96-6
RIN 1545-AU23
4830-01-U
TD 8682
https://www.govinfo.gov/app/details/FR-1996-08-14/96-20663
https://www.govinfo.gov/content/pkg/FR-1996-08-14/html/96-20663.htm
https://www.govinfo.gov/content/pkg/FR-1996-08-14/pdf/96-20663.pdf
14 p.
42165
42178
61 FR 42165
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-AU23
RIN 1545-AU23
Treatment of Section 355 Distributions by U.S. Corporations to Foreign Persons; Federal Register Vol. 61, Issue
RULE
96-20663
DEPARTMENT OF THE TREASURY
Internal Revenue Service
1996-09-13
TD 8682
4830-01-U
96-20663
Temporary regulations.
These temporary regulations amend the Income Tax Regulations relating to the distribution of stock and securities under section 355 of the Internal Revenue Code of 1986 by a domestic corporation to a person that is not a United States person. These regulations are necessary to implement section 367(e)(1) as added by the Tax Reform Act of 1986. The text of these regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.
These regulations are effective September 13, 1996.
Philip L. Tretiak at (202) 622-3860 (not a toll-free number).
Federal Register
Vol. 61, no. 158
Office of the Federal Register, National Archives and Records Administration
1996-08-14
continuing
daily
deposited
born digital
244 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-1996-08-14
P0b002ee180a26c70
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr14au96
https://www.govinfo.gov/app/details/FR-1996-08-14
https://www.govinfo.gov/content/pkg/FR-1996-08-14/pdf/FR-1996-08-14.pdf
fdlp
42137
42369
DGPO
2010-09-24
2023-05-06
FR-1996-08-14
machine generated
eng
FR
FR-1996-08-14
61
158