Guidance Under Section 958 on Determining Stock Ownership
other · IRS · Rule · Published 2022-01-25 · Effective 2022-01-25 · 87 FR 3648
Document
Document number
2022-00066
Federal Register citation
87 FR 3648
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2022-01-25
Effective date
2022-01-25
Treasury docket
TD 9960
Abstract
This document contains final regulations regarding the treatment of domestic partnerships for purposes of determining amounts included in the gross income of their partners with respect to foreign corporations. The final regulations affect United States persons that own stock of foreign corporations through domestic partnerships and domestic partnerships that are United States shareholders of foreign corporations.