# Guidance Regarding Foreign Base Company Sales Income
> **IRS** · Final regulations and removal of temporary regulations. · Published 2011-12-19 · Effective 2011-12-19 · 76 FR 78545
## Document
- **Document number:** 2011-32394
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 78545
- **CFR reference:** 26 CFR 1
- **Publication date:** 2011-12-19
- **Effective date:** 2011-12-19
- **Treasury docket:** TD 9563
## Abstract

This document contains final regulations that provide guidance relating to foreign base company sales income when personal property sold by a controlled foreign corporation (CFC) is purchased, sold, manufactured, produced, constructed, grown or extracted by one or more branches of the CFC. The regulations finalize proposed regulations and withdraw temporary regulations published on December 29, 2008. These regulations, in general, affect controlled foreign corporations and their United States shareholders.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/12/19/2011-32394/guidance-regarding-foreign-base-company-sales-income)
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