# Stock Held by Foreign Insurance Companies
> **IRS** · Final regulations. · Published 2005-10-03 · Effective 2005-10-03 · 70 FR 57509
## Document
- **Document number:** 05-19622
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 57509
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-10-03
- **Effective date:** 2005-10-03
- **Treasury docket:** TD 9226
## Abstract

This document contains final regulations relating to the determination of income of foreign insurance companies that is effectively connected with the conduct of a trade or business within the United States. The regulations provide that the exception to the asset-use test for stock shall not apply in determining whether the income, gain, or loss from portfolio stock held by foreign insurance companies constitutes effectively connected income.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/10/03/05-19622/stock-held-by-foreign-insurance-companies)
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