other · IRS · Rule · Published 2015-06-04 · Effective 2015-06-04 · 80 FR 31837
Document
Document number
2015-13541
Federal Register citation
80 FR 31837
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2015-06-04
Effective date
2015-06-04
Treasury docket
TD 9720
Abstract
This document contains final regulations regarding when an expanded affiliated group will be considered to have substantial business activities in a foreign country. These regulations affect certain domestic corporations and partnerships (and certain parties related to them), and foreign corporations that acquire substantially all of the properties of such domestic corporations or partnerships.