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TREAS/IRS RIN: 1545-BG09 Publication ID: Spring 2009 
Title: Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations 
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: Completed Actions 
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 Completed by TD 9446  02/11/2009  74 FR 6952   
Additional Information: REG-147144-06 Drafting Attorney: Stephen J. Hawes (202) 622-3860 Charles P. Besecky (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:
Stephen J. Hawes
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3860
Fax:202 622-4476
Email: stephen.j.hawes@irscounsel.treas.gov