1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - CORPORATE DISTRIBUTIONS AND ADJUSTMENTS
  6. Topic - effects on corporation
  7. 26 CFR § 1.367(b)-8
26 CFR § 1.367(b)-8
Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved]
June 25, 2020
CFR
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§ 1.367(b)-7 Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions
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§ 1.367(b)-9 Special rule for F reorganizations and similar transactions

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