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TREAS/IRS RIN: 1545-BG09 Publication ID: Fall 2008 
Title: Section 1.367(a)-8--Revisions to Gain Recognition Agreement Requirements 
Abstract: These regulations will finalize section 1.367(a)-8T. The regulations will provide rules describing how U.S. taxpayers enter into gain recognition agreements in connection with the transfer of stock or securities to foreign corporations. The regulations will also clarify the effect that certain transactions have on existing gain recognition agreements. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.367(a)-3T    26 CFR 1.367(a)-8T   
Legal Authority: 26 USC 7805    26 USC 0367   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/05/2007  72 FR 5228   
NPRM Comment Period End  05/07/2007    
Final Action  12/00/2008    
Additional Information: REG-147144-06 Drafting Attorney: Daniel M. McCall (202) 622-3860 CC: INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Daniel M. McCall
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3860