other · IRS · Rule · Published 2006-01-30 · Effective 2006-01-30 · 71 FR 4815
Document
Document number
06-817
Federal Register citation
71 FR 4815
CFR reference
26 CFR 301
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2006-01-30
Effective date
2006-01-30
Treasury docket
TD 9246
Abstract
This document contains final regulations defining the terms corporation and domestic in circumstances in which a business entity is created or organized in more than one jurisdiction. These regulations affect business entities that are created or organized under the laws of more than one jurisdiction.