other · IRS · Rule · Published 2012-06-12 · Effective 2012-06-12 · 77 FR 34788
Document
Document number
2012-14237
Federal Register citation
77 FR 34788
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2012-06-12
Effective date
2012-06-12
Treasury docket
TD 9591
Abstract
This document contains final regulations regarding whether a foreign corporation is treated as a surrogate foreign corporation. The final 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.