# Classification of Certain Foreign Entities
> **IRS** · Final and temporary regulations. · Published 2005-04-14 · Effective 2004-10-07 · 70 FR 19697
## Document
- **Document number:** 05-6716
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 19697
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/04/14/05-6716/classification-of-certain-foreign-entities)
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