# Guidance Under Subpart F Relating to Partnerships
> **IRS** · Final and temporary regulations. · Published 2006-01-17 · Effective 2006-01-17 · 71 FR 2462
## Document
- **Document number:** 06-355
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 2462
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-01-17
- **Effective date:** 2006-01-17
- **Treasury docket:** TD 9240
## Abstract

This document contains final and temporary regulations providing guidance under subpart F relating to partnerships. The temporary regulations add rules for determining whether a controlled foreign corporation's (CFC's) distributive share of partnership income is excluded from foreign personal holding company income under the exception contained in section 954(i). These temporary regulations will affect CFCs that are qualified insurance companies, as defined in section 953(e)(3), that have an interest in a partnership and U.S. shareholders of such CFCs. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/01/17/06-355/guidance-under-subpart-f-relating-to-partnerships)
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