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 2016-12-28 · Effective 2016-12-28 · 81 FR 95471
Document
Document number
2016-31411
Federal Register citation
81 FR 95471
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2016-12-28
Effective date
2016-12-28
Treasury docket
TD 9792
Abstract
This document contains corrections to the final regulations (TD 9792) that were published in the Federal Register on Thursday, November 3, 2016 (81 FR 76497). The final regulations provide rules regarding the treatment as United States property of property held by a controlled foreign corporation (CFC) in connection with certain transactions involving partnerships.