Sec. 1.367(a)-3T Treatment of transfers of stock or securities to foreign corporations (removed).
[Added by T.D. 9615, 78 FR 17053-17065, Mar. 19, 2013, as amended by T.D. 9704, 79 FR 68763-68774, Nov. 19, 2014. Removed by T.D. 9760, 81 FR 15159-15170, Mar. 22, 2016. Added by T.D. 9761, 81 FR 20857-20909, Apr. 8, 2016; corrected at 81 FR 40810-40812, Jun. 23, 2016. Removed by T.D. 9834, 83 FR 32524-32561, July 12, 2018.]
Editor's note: Former reg. section 1.367(a)-3T, added by T.D. 9311, 72 FR 5174-5197, Feb. 5, 2007, as amended by T.D. 9400, 73 FR 30301-30305, May 27, 2008. Removed by T.D. 9446, 74 FR 6951-6976, Feb. 11, 2009, corrected at 74 FR 13340-13341, Mar. 27, 2009, was removed by T.D. 9526, 76 FR 28890-28895, May 19, 2011.
