# Guidance Under Section 951 for Determining Pro Rata Share; Correction
> **IRS** · Correction to final regulations. · Published 2005-11-09 · Effective 2005-08-25 · 70 FR 67905
## Document
- **Document number:** 05-22262
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 67905
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-11-09
- **Effective date:** 2005-08-25
- **Treasury docket:** TD 9222
## Abstract

This document corrects final regulations (TD 9222) that were published in the Federal Register on Thursday, August 25, 2005 (70 FR 49864). The final regulations under section 951(a) of the Internal Revenue Code (Code) provide guidance for determining a United States shareholder's pro rata share of a controlled foreign corporation's (CFC's) subpart F income, previously excluded subpart F income withdrawn from investment in less developed countries, and previously excluded subpart F income withdrawn from foreign base company shipping operations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/11/09/05-22262/guidance-under-section-951-for-determining-pro-rata-share-correction)
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