Guidance for Determining Stock Ownership; Correction
other · IRS · Rule · Published 2017-09-07 · Effective 2017-09-07 · 82 FR 42233
Document
Document number
2017-18983
Federal Register citation
82 FR 42233
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2017-09-07
Effective date
2017-09-07
Treasury docket
TD 9812
Abstract
This document contains corrections to the final regulations (T.D. 9812) that were published in the Federal Register on Wednesday, January 18, 2017. The regulations identify certain stock of a foreign corporation that is disregarded in calculating ownership of the foreign corporation for purposes of determining whether it is a surrogate foreign corporation.