# Amount Determined Under Section 956 for Corporate United States Shareholders
> **IRS** · Final regulations. · Published 2019-05-23 · Effective 2019-07-22 · 84 FR 23716
## Document
- **Document number:** 2019-10749
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 23716
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-05-23
- **Effective date:** 2019-07-22
- **Treasury docket:** TD 9859
## Abstract

This document contains final regulations that reduce the amount determined under section 956 of the Internal Revenue Code with respect to certain domestic corporations. This document finalizes the proposed regulations published on November 5, 2018. The final regulations affect certain domestic corporations that own (or are treated as owning) stock in foreign corporations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/05/23/2019-10749/amount-determined-under-section-956-for-corporate-united-states-shareholders)
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