Exclusions From Gross Income of Foreign Corporations

tax-irs · IRS · Rule · Published 2010-09-17 · Effective 2010-09-17 · 75 FR 56858

Document

Document number: 2010-23185
Federal Register citation: 75 FR 56858
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2010-09-17
Effective date: 2010-09-17
Treasury docket: TD 9502

Abstract

This document contains final regulations under section 883(a) and (c) of the Internal Revenue Code (Code), concerning the exclusion from gross income of income derived by certain foreign corporations from the international operation of ships or aircraft. The final regulations adopt the proposed regulations issued on June 25, 2007, (REG-138707-06) with certain modifications in response to comments received, and remove the temporary regulations published on the same date (TD 9332).

Source

Authoritative: Federal Register document
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