# Clarification of Definitions
> **IRS** · Final regulations. · Published 2006-01-30 · Effective 2006-01-30 · 71 FR 4815
## Document
- **Document number:** 06-817
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 4815
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/01/30/06-817/clarification-of-definitions)
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