Sec. 1.367(b)-8 Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved]

[Adopted by T.D. 8397, 57 FR 6555, Feb. 26, 1992. Removed by T.D. 8862, 65 FR 3589-3609, Jan. 24, 2000. Added and reserved by T.D. 9273, 71 FR 44887-44914, Aug. 8, 2006.]