{
  "id": "DEF_FOREIGN_STOCK_TRANSFER",
  "name": "Foreign Stock Transfer Deferral",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to transfers of stock or securities of a foreign corporation which is a party to the exchange or reorganization under sections 332, 351, 354, 356, or 361.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Provides exceptions to the general rule of gain recognition when transferring stock or securities of a foreign corporation to another foreign corporation in certain exchanges.",
  "irc_reference": "IRC §367",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}