other · IRS · Rule · Published 2002-07-23 · Effective 2002-07-23 · 67 FR 48020
Document
Document number
02-18453
Federal Register citation
67 FR 48020
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2002-07-23
Effective date
2002-07-23
Treasury docket
TD 9008
Abstract
This document contains final regulations providing guidance under subpart F relating to partnerships. The final regulations are necessary in order to clarify the treatment of a controlled foreign corporation's (CFC) distributive share of partnership income under subpart F. The final regulations will affect United States shareholders of CFCs that have an interest in a partnership.