# Substantial Business Activities
> **IRS** · Temporary Regulations. · Published 2012-06-12 · Effective 2012-06-12 · 77 FR 34785
## Document
- **Document number:** 2012-14226
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 34785
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/06/12/2012-14226/substantial-business-activities)
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