# Substantial Business Activities
> **IRS** · Final regulations. · Published 2015-06-04 · Effective 2015-06-04 · 80 FR 31837
## Document
- **Document number:** 2015-13541
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 31837
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/06/04/2015-13541/substantial-business-activities)
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