# Guidance Under Subpart F Relating to Partnerships
> **IRS** · Final regulations. · Published 2002-07-23 · Effective 2002-07-23 · 67 FR 48020
## Document
- **Document number:** 02-18453
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 48020
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/07/23/02-18453/guidance-under-subpart-f-relating-to-partnerships)
---
*AI Analytics · CC0 1.0*