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Finance & markets · 26/12/1995Updated: 10/18/2026 · 1 min read

Temporary Regulations on U.S. Persons Transferring Domestic Stock to Foreign Corporations

Summary

The IRS has issued temporary regulations to guide U.S. persons on transferring domestic stock to foreign corporations, updating rules announced in 1987 and 1994 notices, and removing existing temporary regulations for both domestic and foreign transfers.

Original source language: Federal Register — Department of the TreasuryOpen original release →

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