CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.367(a)-1—Transfers to foreign corporations subject to section 367(a): In general.

1.367(a)-1—Transfers to foreign corporations subject to section 367(a): In general.

(a) through (d)(2) [Reserved]

(3) [Reserved] For further guidance, see § 1.367(a)-1T(d)(3).

(d) (4) through (g) [Reserved]

Code of Federal Regulations

[T.D. 9441, 74 FR 348, Jan. 5, 2009]