# Guidance Under Section 958 on Determining Stock Ownership; Correction
> **IRS** · Final regulations; correction. · Published 2022-02-24 · Effective 2022-02-24 · 87 FR 10305
## Document
- **Document number:** 2022-03612
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 87 FR 10305
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2022/02/24/2022-03612/guidance-under-section-958-on-determining-stock-ownership-correction)
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