PwC submits comments on Temp. Reg § 1.367(a)-9T(b) which address certain cross-border stock transactions

January 2012


PwC has submitted a comment letter on Temp. Reg. § 1.367(a)-9T(b), which applies when a U.S. person transfers the stock of a domestic or foreign corporation (the “issuing corporation”) to a foreign corporation (the “acquiring corporation”) in certain section 304(a)(1) transactions.

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