Income Taxes; Transfers of Property by U.S. Persons to Foreign Corporations

---
identifier: "/us/fr/E9-7203"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Income Taxes; Transfers of Property by U.S. Persons to Foreign Corporations"
title_number: 0
title_name: "Federal Register"
section_number: "E9-7203"
section_name: "Income Taxes; Transfers of Property by U.S. Persons to Foreign Corporations"
positive_law: false
currency: "2009-03-31"
last_updated: "2009-03-31"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "E9-7203"
document_type: "rule"
publication_date: "2009-03-31"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
fr_citation: "74 FR 14479"
fr_volume: 74
---


#  Income Taxes; Transfers of Property by U.S. Persons to Foreign Corporations

**CFR Correction**

In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.301 to 1.400), revised as of April 1, 2008, on page 306, in § 1.367(a)-6T, in paragraph (e)(5)(ii)(B), reinstate the remainder of the first sentence, following the word “some”, to read as follows: “. . . portion of which was recaptured on the disposition, of the recaptured portions of those overall foreign losses after multiplication by the following fraction:”.