# Surrogate Foreign Corporations
> **IRS** · Final regulations. · Published 2012-06-12 · Effective 2012-06-12 · 77 FR 34788
## Document
- **Document number:** 2012-14237
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 34788
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/06/12/2012-14237/surrogate-foreign-corporations)
---
*AI Analytics · CC0 1.0*