IRC Section 367 (Foreign corporations) | Tax Notes Explore expert resources on IRC Section 367, requiring special rules for transfers to Foreign corporations Read the full-text Code Sec 367 on Tax Notes
§367, Foreign Corporations - Income Taxes - Corporate . . . - CCH Except to the extent provided in regulations, paragraph (1) shall not apply to the transfer of stock or securities of a foreign corporation which is a party to the exchange or a party to the reorganization
[§363 TITLE 26—INTERNAL REVENUE CODE Page 1142 94–455 . . . - GovInfo Pub L 108–357, title IV, §406(b), Oct 22, 2004, 118 Stat 1498, provided that: ‘‘The amendment made by this sec-tion [amending this section] shall apply to amounts treated as received pursuant to section 367(d)(2) of the Internal Revenue Code of 1986 on or after August 5, 1997 ’’
26 USC 367: Foreign corporations - uscode. house. gov Except to the extent provided in regulations, paragraph (1) shall not apply to the transfer of stock or securities of a foreign corporation which is a party to the exchange or a party to the reorganization
367 - Wikipedia Year 367 (CCCLXVII) was a common year starting on Monday of the Julian calendar At the time, it was known as the Year of the Consulship of Lupicinus and Iovanus (or, less frequently, year 1120 Ab urbe condita)
Sec. 367. Foreign Corporations - Bloomberg Law Except to the extent provided in regulations, paragraph (1) shall not apply to the transfer of stock or securities of a foreign corporation which is a party to the exchange or a party to the reorganization