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TREAS/IRS RIN: 1545-BK84 Publication ID: Fall 2023 
Title: 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 The 2009 regulations were partially withdrawn by T.D. 9761, 81 FR 20857.

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 
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
Action Date FR Cite
NPRM  05/00/2024 
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4579,
Washington, DC 20224
Phone:202 317-6937
Fax:855 589-8671