# Treatment of Certain Domestic Entities Disregarded as Separate From Their Owners as Corporations for Purposes of Section 6038A
> **IRS** · Final regulations. · Published 2016-12-13 · Effective 2016-12-13 · 81 FR 89849
## Document
- **Document number:** 2016-29641
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 89849
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2016/12/13/2016-29641/treatment-of-certain-domestic-entities-disregarded-as-separate-from-their-owners-as-corporations-for)
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