Treatment of Distributions to Foreign Persons Under Sections 367(e)(1) and 367(e)(2); Correction

tax-irs · IRS · Rule · Published 2000-03-03 · Effective 1999-08-09 · 65 FR 11467

Document

Document number: 00-3564
Federal Register citation: 65 FR 11467
CFR reference: 26 CFR 1
Type: Rule
Action: Correction to final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2000-03-03
Effective date: 1999-08-09
Treasury docket: TD 8834

Abstract

This document contains corrections to final regulations which were published in the Federal Register on Monday, August 9, 1999 (64 FR 43072), relating to the treatment of distributions to foreign persons under section 367(e)(1) and (2) as added to the Internal Revenue Code by the Tax Reform Act of 1986, which affects U.S. corporations.

Source

Authoritative: Federal Register document
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