Finance & markets · 19/01/2017Updated: 10/17/2026 · 1 min read

U.S. Issues Temporary Regulations on Transfers of Appreciated Property to Foreign-Related Partnerships

The U.S. government has issued temporary regulations under the Internal Revenue Code addressing transfers of appreciated property by U.S. persons to partnerships with foreign partners related to the transferor, affecting U.S. partners in domestic or foreign partnerships.