Treatment of a Stapled Foreign Corporation under Sections 269B and 367(b)

tax-irs · IRS · Rule · Published 2005-07-29 · Effective 2005-07-29 · 70 FR 43757

Document

Document number: 05-15059
Federal Register citation: 70 FR 43757
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2005-07-29
Effective date: 2005-07-29
Treasury docket: TD 9216

Abstract

This document contains final regulations concerning the definition and tax treatment of a stapled foreign corporation, which generally is treated for tax purposes as a domestic corporation under section 269B of the Internal Revenue Code.

Source

Authoritative: Federal Register document
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