Regulation & law · 02/10/2006Updated: 10/17/2026 · 1 min read

Stock Transfer Rules: Carryover of Earnings and Taxes; Correction

The IRS has corrected its final regulations regarding the carryover of tax attributes, such as earnings and profits, in corporate reorganizations or liquidations involving foreign income tax accounts, following the publication of TD 9273 in the Federal Register on August 8, 2006.