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TREAS/IRS RIN: 1545-BK84 Publication ID: Spring 2025 
Title: Regulations Relating to Cross-Border Sales of Stock to Related Corporations 
Abstract:

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 The 2009 regulations were partially withdrawn by T.D. 9761, 81 FR 20857.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 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)   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: 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
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 
Related RINs: Related to 1545-BQ48 
Agency Contact:
Karen R. Li
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4579,
Washington, DC 20224
Phone:202 317-6937
Fax:855 589-8671
Email: karen.r.li@irscounsel.treas.gov