# Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Insurance Income of a Controlled Foreign Corporation for Taxable Years Beginning After December 31, 1986; Correction
> **IRS** · Correcting amendment. · Published 2014-05-12 · Effective 2014-05-12 · 79 FR 26836
## Document
- **Document number:** 2014-10856
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 26836
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-05-12
- **Effective date:** 2014-05-12
- **Treasury docket:** TD 9650
## Abstract

This document contains corrections to final and temporary regulations (TD 9650) that were published in the Federal Register on Tuesday, December 31, 2013 (78 FR 79602). The regulations provide guidance on determining ownership of a passive foreign investment company ("PFIC") and on the annual filing requirements for shareholders of PFICs.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/05/12/2014-10856/definitions-and-reporting-requirements-for-shareholders-of-passive-foreign-investment-companies)
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