# Guidance for Determining Stock Ownership; Correction
> **IRS** · Correcting amendments. · Published 2017-09-07 · Effective 2017-09-07 · 82 FR 42233
## Document
- **Document number:** 2017-18983
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 82 FR 42233
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2017/09/07/2017-18983/guidance-for-determining-stock-ownership-correction)
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