Guidance Under Section 958 on Determining Stock Ownership; Correction
other · IRS · Rule · Published 2022-02-24 · Effective 2022-02-24 · 87 FR 10305
Document
Document number
2022-03612
Federal Register citation
87 FR 10305
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations; correction.
Category
other
Sub-agency
IRS
Publication date
2022-02-24
Effective date
2022-02-24
Treasury docket
TD 9960
Abstract
This document contains corrections to the final regulations (Treasury Decision 9960), published in the Federal Register on Tuesday, January 25, 2022. The 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.