# 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
> **IRS** · Final and temporary regulations; correction. · Published 2015-10-29 · Effective 2015-10-29 · 80 FR 66416
## Document
- **Document number:** 2015-27604
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 66416
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/10/29/2015-27604/united-states-property-held-by-controlled-foreign-corporations-in-transactions-involving)
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