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TREAS/IRS RIN: 1545-BM19 Publication ID: Spring 2024 
Title: Triangular Reorganizations Involving Foreign Corporations 
Abstract:

These regulations will implement the modifications and clarifications to the regulations under section 367 announced in Notice 2014-32 and Notice 2016-73 regarding the treatment of property used to acquire parent stock or securities in connection with certain triangular reorganizations involving one or more foreign corporations.

 
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: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.367(a)-3    26 CFR 1.367(b)-3    26 CFR 1.367(b)-4    26 CFR 1.367(b)-10   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 0367(b)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/06/2023  88 FR 69559   
NPRM Comment Period End  12/05/2023 
Final Action  07/00/2024 
Additional Information: REG-117614-14 (NPRM) Drafter attorney: Brady Plastaras (202) 317-6937 Reviewer attorney: Robert Williams Jr. (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Brady Plastaras
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4559,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: brady.plastaras@irscounsel.treas.gov