Treatment of Certain Domestic Entities Disregarded as Separate From Their Owners as Corporations for Purposes of Section 6038A

tax-irs · IRS · Rule · Published 2016-12-13 · Effective 2016-12-13 · 81 FR 89849

Document

Document number: 2016-29641
Federal Register citation: 81 FR 89849
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2016-12-13
Effective date: 2016-12-13
Treasury docket: TD 9796

Abstract

This document contains final regulations that treat a domestic disregarded entity wholly owned by a foreign person as a domestic corporation separate from its owner for the limited purposes of the reporting, record maintenance and associated compliance requirements that apply to 25 percent foreign-owned domestic corporations under section 6038A of the Internal Revenue Code.

Source

Authoritative: Federal Register document
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