other · IRS · Rule · Published 2012-06-12 · Effective 2012-06-12 · 77 FR 34785
Document
Document number
2012-14226
Federal Register citation
77 FR 34785
CFR reference
26 CFR 1
Type
Rule
Action
Temporary Regulations.
Category
other
Sub-agency
IRS
Publication date
2012-06-12
Effective date
2012-06-12
Treasury docket
TD 9592
Abstract
This document contains temporary regulations regarding whether a foreign corporation has substantial business activities in a foreign country. These regulations affect certain domestic corporations and partnerships (and certain parties related thereto), and foreign corporations that acquire substantially all of the properties of such domestic corporations or partnerships. The text of these temporary regulations serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject also published in this issue of the Federal Register.