# Treatment of a Stapled Foreign Corporation under Sections 269B and 367(b)
> **IRS** · Final regulations. · Published 2005-07-29 · Effective 2005-07-29 · 70 FR 43757
## Document
- **Document number:** 05-15059
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 43757
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2005/07/29/05-15059/treatment-of-a-stapled-foreign-corporation-under-sections-269b-and-367b)
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