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TREAS/IRS RIN: 1545-BK84 Publication ID: Fall 2013 
Title: Regulations Relating to Cross-Border Sales of Stock to Related Corporations 
Abstract: This document will withdraw proposed and temporary regulations issued under sections 367(a) and (b) published on February 11, 2009 (74 FR 6824). 
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: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.367(a)-3(a); 26 CFR 1.367(a)-9T; 26 CFR 1.367(b)-4(a); 26 CFR 1.367(b)-4T 
Legal Authority: 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final Action  12/00/2013   
Additional Information: REG-104400-12 Drafting Attorney: Ryan A. Bowen (202) 622-3860 Reviewing Attorney: Charles P. Besecky (202) 622-3860 Treasury Attorney: Brenda Zent (202) 622-6894 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:
Ryan Bowen
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: ryan.bowen@irscounsel.treas.gov

 
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