United States, Georgia, Clarke County, Athens, 33.96095, -83.37794Gosain, Vikram A.1971/2024Section 367 -- Internal Revenue Code -- I.R.C. -- nonrecognition provision -- foreign corporation -- tax free exchange -- legislative history -- domestic corporation -- gain -- taxation -- appreciate -- property -- tax avoidance -- capital gain -- Congressional commentary -- Treasury Department interpretation -- parent corporation -- foreign subsidiary -- controlled foreign corporation -- CFC -- repatriation -- earnings -- profits -- Tax Reform Act -- outbound transaction -- transfer -- direct transfer -- indirect transfer -- triangular reorganization -- reverse triangular reorganization -- constructive transfer -- tainted property -- inclusion -- liquidation -- deferred inclusion -- adjustment -- election -- divisive reorganization -- Business Organizations Law -- Securities Law -- Tax Lawapplication/pdfhttp://rightsstatements.org/vocab/InC/1.0/University of Georgia. School of LawLaw--Study and teachingInternational lawComparative lawInternational Tax Free Exchanges: The Structure of I.R.C. Section 367Text