# Exclusions From Gross Income of Foreign Corporations
> **IRS** · Final rule; delay of effective date. · Published 2005-08-08 · Effective 2005-08-08 · 70 FR 45529
## Document
- **Document number:** 05-15534
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 45529
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/08/08/05-15534/exclusions-from-gross-income-of-foreign-corporations)
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