# 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** · Correcting amendment. · Published 2016-12-28 · Effective 2016-12-28 · 81 FR 95471
## Document
- **Document number:** 2016-31411
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 95471
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/12/28/2016-31411/united-states-property-held-by-controlled-foreign-corporations-in-transactions-involving)
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