United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction
other · IRS · Rule · Published 2015-10-29 · Effective 2015-10-29 · 80 FR 66416
Document
Document number
2015-27604
Federal Register citation
80 FR 66416
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations; correction.
Category
other
Sub-agency
IRS
Publication date
2015-10-29
Effective date
2015-10-29
Treasury docket
TD 9733
Abstract
This document contains corrections to final and temporary regulations (TD 9733) that were published in the Federal Register on September 2, 2015 (80 FR 52976). The temporary regulations are regarding the treatment as United States property of property held by a controlled foreign corporation in connection with certain transactions involving partnerships.