# Classification of Certain Foreign Entities
> **IRS** · Final regulations and temporary regulations. · Published 2005-12-16 · Effective 2005-12-16 · 70 FR 74658
## Document
- **Document number:** 05-24107
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 74658
- **CFR reference:** 26 CFR 301
- **Publication date:** 2005-12-16
- **Effective date:** 2005-12-16
- **Treasury docket:** TD 9235
## Abstract

This document contains final and temporary regulations relating to certain business entities included on the list of foreign business entities that are always classified as corporations for Federal tax purposes.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/12/16/05-24107/classification-of-certain-foreign-entities)
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