Exclusions From Gross Income of Foreign Corporations
other · IRS · Rule · Published 2005-08-08 · Effective 2005-08-08 · 70 FR 45529
Document
Document number
05-15534
Federal Register citation
70 FR 45529
CFR reference
26 CFR 1
Type
Rule
Action
Final rule; delay of effective date.
Category
other
Sub-agency
IRS
Publication date
2005-08-08
Effective date
2005-08-08
Treasury docket
TD 9218
Abstract
This document amends the applicability date of final regulations under sections 883(a) and (c) (TD 9087) which were published in the Federal Register on August 26, 2003 (68 FR 51394). Those final regulations relate to income derived by a foreign corporation from the international operation of ships or aircraft.