# Exclusions From Gross Income of Foreign Corporations
> **IRS** · Final regulations and removal of temporary regulations. · Published 2010-09-17 · Effective 2010-09-17 · 75 FR 56858
## Document
- **Document number:** 2010-23185
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 56858
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2010/09/17/2010-23185/exclusions-from-gross-income-of-foreign-corporations)
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