1545-BK84 202310 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Regulations Relating to Cross-Border Sales of Stock to Related Corporations

Withdrawal of proposed and temporary regulations issued under sections 367(a) and (b) published on February 11, 2009 (74 FR 6824). These temporary regulations expired in 2012, and Notice 2012-15 announced IRS’s intent to issue new regulations addressing cross-border sales of stock to related corporations. The 2009 regulations were partially withdrawn by T.D. 9761, 81 FR 20857.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.367(a)-3(a) 26 CFR 1.367(a)-9(T) 26 CFR 1.367(b)-4(a) 26 CFR 1.367(b)-4(T) 26 U.S.C. 7805 No NPRM 05/00/2024 REG-104400-12 (NPRM) Drafting attorney: Karen Li (202) 317-6937 Reviewing attorney: Andrew Wigmore (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL No No None No No No No 1545-BQ48 Related to Karen Li R. Attorney 1545 Internal Revenue Service IRS 202 317-6937 855 589-8671 karen.r.li@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4579, Washington DC 20224