# Guidance Under Section 958 on Determining Stock Ownership
> **IRS** · Final regulations. · Published 2022-01-25 · Effective 2022-01-25 · 87 FR 3648
## Document
- **Document number:** 2022-00066
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 87 FR 3648
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2022/01/25/2022-00066/guidance-under-section-958-on-determining-stock-ownership)
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