other · IRS · Rule · Published 2005-04-14 · Effective 2004-10-07 · 70 FR 19697
Document
Document number
05-6716
Federal Register citation
70 FR 19697
CFR reference
26 CFR 301
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2005-04-14
Effective date
2004-10-07
Treasury docket
TD 9197
Abstract
This document contains temporary and final regulations relating to certain business entities included on the list of foreign business entities that are always classified as corporations for Federal tax purposes. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.