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Finance & markets · 23/01/2020Updated: 10/17/2026 · 1 min read

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

Summary

The U.S. government has released final regulations that provide guidance on transfers of appreciated property by U.S. persons to partnerships with foreign partners related to the transferor, overriding the general nonrecognition rule unless specific requirements are met.

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

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